cover
Article Per Year (5 Year)
All
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
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
 10   11   12   13   14 
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTERNET BASED CORPORATE GOVERNANCE DISCLOSURE PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hardianto, Jalasena Putra; Ulum, Ihyaul; Anwar, A. Syaiful Hidayat
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.044 KB) | DOI: 10.22219/jrak.v6i2.07

Abstract

This study aims to knowing the determinants of internet based corporate governance disclosureby Indonesian Banking Companies Listed. Internet based corporate governance disclosure usedan dependent variable and measured using 22 aspect that disclosure on official website. Size ofCompanies, Age of Companies Listed, and Dispertion Ownership used an independent variable.Size of Company measured using Log of Total Asset. Age Of companies Listed measured usingdifference of date companies listed minus date of research. Dispertion ownership measuredusing ownership of stock e”5%. Analysis techniques data using WarpPLS 3.0. This study foundSize of Companies positively and significantly effect to IBCGD. Age of Companies Listed andDispertion Ownership haven’t effect to IBCGD.Ke ywords: Internet Based Corporate Governance Disclosure (IBCGD), Size of Companies,Age of Companies Listed, Dispertion Ownership
Tranparansi dan Akuntabilitas Pelaporan Keuangan Masjid Agung Al-Akbar Surabaya Rahayu, Ruci Arizanda
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.728 KB) | DOI: 10.22219/jrak.v4i2.4948

Abstract

This study is conducted to understand the meaning of transparency and accountability financialreport of Surabaya Al Akbar national Mosque. This study is a descriptive qualitative studywhile the study approach is phenomenological transcendental by taking site and location atSurabaya Al Akbar National Mosque. Data is gained by interview to 12 (twelve) informant keysas communities, donor, administrative section head, treasury, secretary, and mosque staff. Datavalidity testing is taken by triangulation technique and analysis method is taken by intentionalanalysis, epoche, and eidetic reduction steps. The result of the study concludes that Surabaya AlAkbar National Mosque in applying accountancy uses the basic standard PSAK nu. 45 year2011 about nonprofit organization including financial position report, activities report, moneysupply report, and notes for financial report. Applying this practice is guaranteed by good faithquality values as amanah, istiqomah, uswah, mas’uliah, and liljami’il-ummah as behaviororientation for the mosque organizer, skillfully human resources in organization structure, community role, and the acknowledgment by quality management system ISO 9001:2008. Accountability principal is part of worship by vertical and horizontal responsibility pattern. The verticalpattern to supervisor agency, East Java Government, and Allah SWT to get His blessing. Thehorizontal pattern is tended to mosque donor and society. Transparency principal is done byproviding clear information about the procedures, costs, and responsibility of the mosque organizer agency and giving ease access to financial report information, complaint mechanism arrangement, and improving information through cooperation with public medium. However, financial report has not checked yet by independent auditor so, it is lessening the value of accountability and transparency financial report itself.Keyword:accountability, Allah’s blessing, informant, interview, phenomenological, transparency.
THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND EFFORTS TO PREVENT FRAUD IN BANKING COMPANIES Endah, Nur; Tarjo, Tarjo; Musyarofah, Siti
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 (983.705 KB) | DOI: 10.22219/jrak.v10i1.10268

Abstract

To realize good corporate governance, the principles of transparency, accountability, responsibility, independence, and fairness must be implemented to the fullest. The purpose of this study is to determine how the implementation of Good Corporate Governance and efforts to prevent fraud in banking companies. The research method used is a qualitative method. The data sources are primary and secondary data. The data is collected by interview, observation, and documentation. Whereas the data analysis technique is done by data reduction, data presentation, and drawing conclusions. The results of the study show that the application of GCG at PT. BPR X can be said to be done according to the rules, but it is not yet optimal, it can be seen from several problems that exist in the company. The maximum implementation of GCG is expected to prevent fraud in banking companies.
INDONESIAN LISTED FIRMS, CORPORATE TAX AVOIDANCE, AND TAX HAVEN: EVIDENCE FROM THE ICIJ OFFSHORE LEAKS DATABASE Soepriyanto, Gatot; Zudana, Arfian; Linggam, Priti Siwa
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 (1004.879 KB) | DOI: 10.22219/jrak.v10i1.10937

Abstract

This study aims to investigate the involvement of Indonesian firms in tax haven jurisdiction and their corporate tax avoidance activities. Employing Indonesian companies listed in the Indonesia Stock Exchange and the ICIJ Offshore Leaks Database from 2005-2016, this study found that Indonesian companies with tax haven operations as documented in the offshore database have a lower Cash Effective Tax Rate (CETR) and Book Effective Tax Rate (BETR) relative to companies which presumably are unrelated to tax haven jurisdiction based on the leaks data. The results indicate that the effect of having tax haven operations is the reduction of tax payments. Furthermore, as predicted, this study found evidence that companies with tax haven operations as indicated in the ICIJ Offshore Leaks Database have higher cash holdings compared to the counterparts. In this case, those companies also have lower leverage relative to the companies without tax haven operations. Additionally, we also found that firms involved in tax haven operations have a lower return on assets and capital expenditures compared to firms that are not established in a tax haven jurisdiction. In general, those results show that by having operations in tax havens, companies can generate higher cash tax savings to be used for their operations. The findings of this study are significant to identify the characteristics attached to companies with tax haven operations and extend previous literature studies by providing evidence on the characteristics of companies in developing countries which use tax haven operations.
FRAUD RISK ASSESSMENT: EXPERIMENTAL STUDY ON THE ALTERNATIVE FRAUD MODEL AND AUDITOR RISK PREFERENCES Artati, Arintyas Kristi; Noviyanti, Suzy
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 (1084.174 KB) | DOI: 10.22219/jrak.v10i1.11430

Abstract

Fraud risk assessment is an important part of the audit process and one of the toughest challenges faced by auditors. In considering fraud risk assessment, fraud models and risk preferences can influence auditor’s decisions. This study uses a 2x2 between-subject experimental design with a total of 110 auditors of public accountant firms in Central Java as participants and produces 60 data ready for processing. Participants were formed into 4 groups with different treatments which the treatments consist of Diamond Fraud model with high and low risk preferences and Pentagon Fraud model with high and low risk preferences. The results show that the use of Pentagon Fraud model will result a more conservative fraud risk assessment. When auditors dare to take high risk action, the resulting fraud risk assessment will be low. In addition, the fraud model and risk preference variables show a significant influence on the performing of fraud risk assessment. There is an interaction between fraud models and auditors’ risk preferences in the performance of fraud risk assessment.
WHISTLEBLOWING INTENTION IN ORGANIZATIONAL JUSTICE & ETHICAL CLIMATE: AN EXPERIMENTAL STUDY Setiawan, Jonathan Wiyarta; Utami, Intiyas; Pesudo, David Adechandra Ashedica
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 (1023.02 KB) | DOI: 10.22219/jrak.v10i1.10394

Abstract

Recenty, whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation’s irregularities and frauds in their organization and report those irregularities and frauds to their superior. Whistleblowing can be supported many factors, among them are organizational justice and ethical climate. Organizational justice consists of distributive justice, procedural justice and interactional justice, while ethical climate consists of egoism, benevolence and principle of ethical climate. This research was conducted to examine employees’ tendencies to show their whistleblowing intentions when faced with organizational justice and ethical climate. Laboratory study was used as the type of this research that was administered at one of private universities in Yogyakarta and this research used 115 bachelor students majoring in accounting as the subjects of this research and generated 63 usable data. This research used 3x3 between subjects experiment as the design of the research and manipulated organizational justice and ethical climate. The results show that subjects who experienced distributive justice and benevolence of ethical climate had higher employees’ tendencies to show whistleblowing intentions than subjects who experienced procedural justice and interactional justice and ethical climate of egoism and ethical climate of benevolence .
EVALUATION OF THE SUCCESS OF THE VEHICLE ADMINISTRATION SYSTEM AND ONLINE TAX (SAKPOLE) WITH MODEL DELONE & MCLEAN (Study of success SAKPOLE according to the Central Java provincial Motor vehicle taxpayers) Farizi, Musyafa Al; Widiarto, Ardian; Putri, Alvianita Gunawan; Kusuma, Septian Yudha; Sari, Mella Katrina
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 (1085.6 KB) | DOI: 10.22219/jrak.v10i1.10955

Abstract

This research aims to evaluate the success of the Online Tax Vehicle Administration System (SAKPOLE) with the model approach DeLone and McLean. The analysis method used to test the relationship between variables is the analysis path and analysis tool Amos 22.0. In this study the population was taxpayers of vehicles throughout the province of Central Java. While sampling using purposive sampling methods as well as in collecting data with the error Slovin formula 5% data is obtained and can be processed as much as 360 samples.Based on the results of the analysis obtained the conclusion that only the quality of information and services effect positive and significant against the use of the SAKPOLE system. The quality of information and services of SAKPOLE have a positive and significant impact on the taxpayer satisfaction while the quality of the system is not. In addition, the use of SAKPOLE has positive and significant effect on taxpayer satisfaction. And there is a reciprocal relationship between the satisfaction and the use of SAKPOLE against taxpayers ' benefits
SYNERGY OF SHARIA BANKS AND FINANCIAL TECHNOLOGY IN THE DEVELOPMENT OF MICRO, SMALL AND MEDIUM BUSINESSES IN INDONESIA Haris, Muhammad; Iqbal, Muhammad; Hadiyati, Puji
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 (1128.818 KB) | DOI: 10.22219/jrak.v10i1.11258

Abstract

ABSTRACTThe purpose of this study is to analyze the synergy between sharia bank and fintech to effort and develop micro, small and medium enterprises (MSMEs) in Indonesia. Data and information were obtained through interview to expert respondents in their fields such as BNI Syariah, Ammana Fintek Syariah and the Otoritas Jasa Keuangan (OJK). This study has been conducted from July 2018 to March 2019. To provide a deep understanding, this study uses a qualitative approach. The results of the study to show that the opportunity to create synergy between Sharia Bank and Sharia Fintech in order to develop MSMEs in Indonesia is still very wide open. This synergy can be done through several existing patterns or synergy models, including through cross-selling schemes, channeling, references, shadow investors, outsourcing platform and Fintech consortium. The benefits of this synergy include empowering MSMEs, facilitating financial services that are practical, comfortable, safe, have speed, sophistication and up-to-date and are more efficient. The challenges ahead are in terms of human resources competence and support from regulators for policy relaxation. Risks that must be properly mitigated from these synergies, such as the risk of credibility, technology, default and operations.KEYWORDS: Financial Technology (Fintech); Micro; Small and Medium Enterprises; Sharia Bank, Synergy.
HOW BANKING STOCK PRICES RESPOND TO GROSS DOMESTIC PRODUCT, EXCHANGE RATES AND INFLATION: EMPIRICAL STUDIES OF INDONESIA AND HONG KONG Zuhroh, Idah
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 (979.323 KB) | DOI: 10.22219/jrak.v10i1.10539

Abstract

The study aims to analyze how banking stock prices response to GDP, inflation and exchange rate in the Indonesia Stock Exchange (IDX) and Hong Kong Stock Exchange (HKEX). For this purpose a panel data of of seven listed bank’s company in each country for the 2016Q1-2018Q4 period is used for empirical analysis.  The model analysis using static and dynamic panel regression.  Static regression used are Fixed Effect, Random Effect or Common Effect by Chow test while dynamic regression used Generalized Method of Moments (GMM). The results revealed that stock prices respond positively to GDP and negatively to exchange rates on both exchanges. Furthermore, inflation was responded positively by stock prices on IDX, meanwhile inflation was responded negatively at HKEX. The differences in the values of the regression coefficients on two exchanges represented that the IDX is less responsive to the exchange rate and inflation variables than HKEX. Contrary, GDP was found more sensitive in Indonesian compared to Hongkong.  Dynamic regression is proved that HKEX is more efficient than IDX. Investors in IDX are still responding to the prices of the previous period, while investors at HKEX responded immediately to macroeconomic variable information without considering stock prices in the previous period.
SPECIFIC ANTI RULE AVOIDANCE (SAAR): HOW DOES IT AFFECT TAX AVOIDANCE? Haryanti, Agustin Dwi; Amalia, Firda Ayu; Suprapti, Eny
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 (901.819 KB) | DOI: 10.22219/jrak.v10i1.11083

Abstract

This study aims to empirically prove the influence of the Specific Anti Avoidance Rule (SAAR), namely transfer pricing, thin capitalization, controlled foreign corporations (CFCs), the use of tax heaven countries, and treaty shopping on tax avoidance. SAAR is a special rule to minimize tax avoidanceThe sample in this study is multinational companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The method used is multiple linear regression with SPSS version 24. The results show that transfer pricing, thin capitalization, controlled foreign corporations (CFCs), utilization of tax heaven countries, and treaty shopping have no effect on tax avoidance. The absence of influence of the five independent variables on tax avoidance is due to the sample company data and also the proxy used. The results of the study are expected to contribute especially to the government regarding whether SAAR is sufficient to minimize and overcome tax avoidance and can also be a consideration for the government to implement the General Anti Avoidance Rule (GAAR) to cover the weaknesses of SAAR.

Page 12 of 49 | Total Record : 484

 10   11   12   13   14 

Filter by Year

2017 2025


Reset
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