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Jurnal Reviu Akuntansi dan Keuangan

jrak
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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: Islamic Accounting & Ethical Finance Cultural Accounting Corporate Governance Behavioral Accounting Digital Accounting Information Systems Sustainability Accounting

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 556 Documents

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Covid-19 Learning Concerning Financial Planning Importance and Household Accounting Whedy Prasetyo
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to identify the financial planning activities of individual households in dealing with Covid-19. Two regression models were used for the hypothesis test. Data were collected using a questionnaire with multi-staged methods, namely direct distribution and telephone. There are 59 individual household respondents in Malang Raya (Malang Regency, Malang City, and Batu City) - East Java, but 54 are complete and processed. The results showed that a significant relationship of individual behavior in household financial planning importance was strongly influenced by saving activities, focus on expenditures, emergency funds preparation, and attention to credit, so basic assumptions for expanding household financial planning based on individual household perceptions of responding to Covid-19 proved to be empirically consistent. Furthermore, household financial planning is the main factor in applying household accounting. This evidence has common goals for implementing a new mindset to responsibilities control of household financial transactions. A situation that is internal to the Covid-19 epidemic which requires social distancing of changes in the needs of a physical nature (economic shock)

Determinats Of The Amount Of Related Party Transaction: Tax Expense And Institutional Ownership Lia Rahmawati Soraya; Nurul Aisyah Rachmawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research is testing whether tax expense and institutional ownership have an influence on the amount of Related Party Transactions (RPT) both related to sales and expense (RPTSE). The population in this research is manufacturing companies listed on the Indonesia Stock Exchange with a total sample of 174 out of 58 manufacturing companies with research period in 2016-2018. By using panel data regression analysis, the results showed indicate that the tax expense of the previous year has a significant positive effect on the amount of related party transactions related to sales and expenses (RPTSE). This shows that the tax expense can encourage companies to conduct related party transactions in the following year. Meanwhile, institutional variables do not have a significant effect on related party transactions related to sales and expense (RPTSE).Practically, related party transactions are relatively complex, so that institutional ownership does not guarantee tomonitor of these transactions.

International Financial Reporting Standard Adoption: How Does It Happened? Roekhudin Roekhudin
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to investigate the determinants of the state’s voluntary adoption of international financial reporting standards (IFRS). The sample consisted of 120 countries that have adopted IFRS voluntarily based on the data released by IAS plus in 2019. The rate of IFRS adoption is measured using an interval scale based Deloyd’s criteria. The independent variables included economic growth, level of openness, education level, legal system, political factor and cultural factor with the corruption control as the moderating variable. The multinominal logistic regression test shows that all independent variables can determine the level of the state’s voluntary adoption of IFRS and the level of corruption control can moderate the relationship. The results of this study provide additional contributions to the literature evidence related to studies of IFRS voluntary adoption. In addition, this study is also able to accommodate a variety of complex factors with various economic, social, cultural and legal perspectives at the level of Jurisdictions.

The Role of Firm Reputation and Management Experience for Firm Performance after Merger and Acquisition Edi Edi; Erni Susanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study examines the impact of firm reputation and CEO experience to company performance after merger and acquisition. The sample of this research are companies listing on the Indonesia Stock Exchange and register their M&A action to the Indonesian Commission for the Supervision of Business Competition. The time frame for selecting data is from 2014 to 2019. The research data are tested and analyzed with multiple linear regression methods on SPSS Software by using 110 sample data. The results of the data test prove that the acquisition experience in the same industry and the measurement of the company's capitalization reputation have a significant positive impact on company performance. Following the concept of knowledge transfer theory and organizational theory, acquisition in same industry will increasing company value and performance in competing with other competitors with more focused and can create cost saving. These will have an effect on company performance by get a good response in public and achieve a competitive advantage. Novelty of this research provides a new insight for firm reputation measurement that are still relevant to be used for measure firm reputation.

Does The Implementation Of SA 600 Cause Shifting Of Audit Clients And Reducing Audit Quality? Evidence From Indonesia Fitriany Fitriany; Andi Darmawan; Arie Wibowo; Syahril Ali; Sugeng Praptoyo
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research was conducted to investigate the impact of implementation of SA 600 on shifting of audit clients and reducing of audit quality in Indonesia. SA 600 was issued in 2013 in order to mitigate the problem of audit failure in group entities where the group auditor is responsible for the entire audit process, particularly the audit quality in component entities or subsidiaries. In its implementation, SA 600 has received several complaints related to audit quality and shifting of audit clients. The research method is using primary data from questionnaires that was distributed to auditors and focus group discussions with auditors and users. The respondents of this research are 367 auditors of which 63% were audit partners. This research found that SA 600 can improve audit quality when its implementation is carried out according to audit standards. However, the implementation of SA 600 has an impact on the shifting of component or subsidiary company clients which move to the group or parent company auditors.

The Grounded Theory Perspective: Human Resource’s Characteristics In Supporting Risk-Based Management Implementation Aviani Widyastuti; Mudrifah Mudrifah
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to develop employee organizations' role in implementing risk management in public sector organizations. This study's character uses several indicators, including values, attitudes, interests, and religion. The research was conducted at public sector organizations in the non-profit category, Infaq Amal Zakat and Shodaqoh Muhammadiyah (LAZISMU) in Malang City. The research method used is grounded theory research with a qualitative approach, in which data research uses structured and open interview techniques. The collected data will be analyzed using grounded theory analysis techniques. The study results found several factors, as seen from their abilities, values, attitudes, interests, and religiosity, in supporting the implementation of risk management in Malang. These characteristics include working with time, the right placement of human resources, mastery of job descriptions, information, ability, and transfer of knowledge, in terms of values, including cooperation, responsibility, democracy, solidarity, humanity, honesty, order, and discipline. In terms of attitude, including being wise, with integrity, cooperative, open, and selective. In terms of interest, it is shown by being participatory, actualizing, and proactive.Meanwhile, in terms of religiosity, it includes the mandate to carry out duties, desire in preaching, and personal needs to fill charity activities with full volunteerism.

THE ROLE OF CORPORATE GOVERNANCE IMPROVING VOLUNTARY DISCLOSURE Gina Harventy
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

In recent years there have been problems regarding the extent of disclosure of the financial statements of companies listed on the IDX, namely it is still relatively not yet extensive which often results in losses for stakeholders. From these problems, the role of information as the main product produced through the company's financial statements is very important, as a sign or signal that influences the investment decisions of parties outside the company and the information provided to the public is more comprehensive regarding the condition of the company. This research is important to do because voluntary disclosure contains important information and can influence users' decisions and can reduce information asymmetry. The purpose of this study is to examine the variables of Public Ownership, the board of commissioners, Independent Commissioners and the Audit Committee as factors affecting the extent of voluntary disclosure. The results of this study indicateThe four indicators of good corporate governance used in this study were only the audit committee that showed their effect on voluntary disclosure. The variables of public ownership, board of commissioners and independent commissioners do not affect the extent of voluntary disclosure.

Intellectual Capital Disclosure And Comprehensive Intellectual Capital Management : Evidence From Universities In Southeast Asia Sigit Hermawan Hermawan; Duwi Rahayu; Jamaludin Jamaludin; Ruci Arizanda Rahayu; Sarwenda Biduri
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study was to identify the practice patterns of disclosure of Intellectual Capital Disclosure by Universities in the Three Southeast Asian Countries, namely Indonesia, Malaysia, and Singapore based on the 4ICU ranking, conducting different tests of ICD practices at the University of the three countries, and providing recommendations on IC management strategies in university. This research is a type of mixed research (quantitative and qualitative). The other research results state that there are no differences in the ICD disclosure pattern between Universities in Indonesia, Malaysia, and Singapore. Recommendations for IC management strategies in higher education can be done with comprehensive intellectual capital management (CICM). The research implication is that universities in Southeast Asia need to carry out IC disclosure because it is a form of management accountability to stakeholders and also for decision making related to universities.

Professional Commitment And Whistleblowing Intention: The Role Of National Culture Ni Wayan Rustiarini; Anik Yuesti; Ni Putu Shinta Dewi
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to identify the effect of professional commitment on whistleblowing intentions. This study also analyzes the role of Hofstede's five dimensions of national culture as moderating variable, including power distance, collectivism, masculinity, uncertainty avoidance, and long-term orientation. This study used a survey method. The primary data collection was through a questionnaire distributed to 92 auditors in accounting firms in Bali Province. The result shows that professional commitment positively affects whistleblowing intention. The moderating variable's roles are power distance and collectivism's culture weaken professional commitment and whistleblowing intention relationship. Two other cultures, namely masculinity and a long-term orientation, are proven to strengthen the relationship between professional commitment and whistleblowing intention. Contrary, uncertainty avoidance culture has no significant effect. Theoretically, this study confirms the role of the national culture in the auditing context. This result practically adds insight to regulators and accounting firm leaders in formulating regulations regarding the appropriate whistleblowing system for organizations. There are two limitations. First, this study uses a survey method. This method allows for social desirability bias for sensitive variables, such as whistleblowing. This study also uses the national culture popularized by Hofstede about forty years ago. Thus, further research might use other popular models.

Ease of Use, Service Features and Information Security Risks Against Interest in Transactions Financial Technology during the Covid-19 Pandemic Sri Wahjuni Latifah; Hanisyatul Komariyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to determine the effect of ease of use, service features and information security risk on the interest in making transactions using financial technology during the covid-19 pandemic. This research is an associative research with a quantitative approach involving 110 respondents using banking financial technology. Samples were selected using purposive sampling techniques and data were analyzed using multiple linear regression analysis with the help of SmartPLS 3 software. The results of this research show that the ease of use, service features and information security risk variables have a significant influence on the interest in making transactions using financial technology during the covid-19 pandemic.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Dwi Irawan

Contact Email
irawan@umm.ac.id

Phone
+6285732485677

Journal Mail Official
jrak.umm@gmail.com

Editorial Address
https://ejournal.umm.ac.id/index.php/jrak/about/editorialTeam

Location
Kota malang,

Jawa timur

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dwi Irawan

Contact Email irawan@umm.ac.id

Phone +6285732485677

Journal Mail Official jrak.umm@gmail.com

Editorial Address https://ejournal.umm.ac.id/index.php/jrak/about/editorialTeam

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dwi Irawan

Contact Email
irawan@umm.ac.id

Phone
+6285732485677

Journal Mail Official
jrak.umm@gmail.com

Editorial Address
https://ejournal.umm.ac.id/index.php/jrak/about/editorialTeam

Location
Kota malang,

Jawa timur

INDONESIA