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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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KUALITAS AUDIT: SEBUAH META ANALISIS Rifzita Vinda Arianiestasya; Ihyaul Ulum; A. Syaiful Hidayat Anwar
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to describe state of the art and measurement the audit quality from 1981 to2014. The research method used is meta-analysis and audit quality as the unit analysis in thisstudy. Data collection techniques with engineering documentation by gathers previous studiesabout audit quality.The result of this research shows that the study of audit quality began since 1981 and has beencontinued untill 2014. Meanwhile, indicator of audit quality measurement began with using thenumber of clients on research conducted by DeAngelo (1981). The initial period of the 1990’s byCopley (1991) using the measure indicators size of firm and fee audit. Subsequent developments carried out by Christiawan (2002) using measurement indicator of competence and independence. For measurement indicators most widely used is the size of KAP.Keywords: Audit Quality, Measurement Indicators, Meta Analysis, State of The Art

SISI LAIN DARI MAKNA ASET EKONOMI Irma Mamulati
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to reveal the other side of the meaning economic assets in Amal UsahaMuhammadiyah. This research uses qualitative paradigm with phenomenology interpretivemethods to interpret the other side of the meani ng economic assets in Amal UsahaMuhammadiyah as a research site. The result exposes other side of the meaning economicassets: first, the assets as a means of dakwah. Second, assets as a means of correlate fraternity.Third, the assets as a means of organizational sustainablility.Kata Kunci: Aset Ekonomi, Sarana Dakwah, Bersilarurahmi, Keberlanjutan Organisasi, AmalUsaha Muhammadiyah, Fenomenologi

ANALISIS PENERAPAN AKUNTANSI DANA ZAKAT DAN INFAK/SEDEKAH PADA LEMBAGA AMIL ZAKAT INFAK, DAN SHODAQOH MUHAMMADIYAH (LAZISMU) KABUPATEN MALANG Rita Anggun Pertiwi; Masiyah Kholmi; Eris Tri Kurniawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to analyze the application of zakat fund accounting at LAZISMUMalang Regency. Analytical technique is done by using case study research to see the suitabilityof accounting application.the results obtained by this research in general accounting treatmentof zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK109.besides, there is no separation between zakat fund and amil fund.Keywords: PSAK 109, zakat fund accounting

PENGARUH KINERJA KEUANGAN DAN BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN/KOTA DI JAWA TENGAH Istia Nur Pradiatmi; Hardiyanto Wibowo
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research was quantitative research that aims to determine the effect of financial such asthe ratio of decentralization degree, the dependency ratio, the independent ratio, effectivenessratio, the ratio of the contribution degree of Regional Owned Enterpise (BUMD) , efficiency ratio,and the ratio of expenditure harmony as well as capital expenditure to economic growth. Thepopulation of the study was the regencies/cities in Central Java. The sample of study wereselected using census method and obtained 175 observation sample. The analysis techniqueapplied in this reseach was multiple linear regretion analysis. This analysis proved that theratio of variable degree of decentralization positively and significantly affected on economicgrowth with significant score of 0,009 < 0,05. Dependency ratio variable significantly and negatively affected on economic growth with significant score of 0,004 < 0,05. Independent ratiovariable significantly and negatively affected on economic growth with significant score of 0,000< 0,05. Effectiveness ratio variable did not affect the economic growth with significant score of0,240 > 0,05. The degree of regional owned enterpise contribution variable did not affect theeconomic growth with significant score of 0,454 > 0,05. Efficiency ratio variable did not affect theeconomic growth with significant score of 0,419 > 0,05. Ratio variable of compatible expendituredid not affect the economic growth with significant score of 0,341 > 0,05. However, the capitalexpenditure variable did not affect the economic growth with significant score of 0,098 > 0,05.Keyword: financial performance, capital expenditure, and economic growth

MAKNA BUNGA BANK: SEBUAH KAJIAN INTERAKSIONISME SIMBOLIK Tri Wahyu Oktavendi
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The aim of this research is to understand how the meaning of bank interest according to themanager PT CTU. This research uses symbolic interactionism approach. Through five informants who have a position in PT CTU, researcher found the duality of meaning that contradicteach other. The duality of the meaning is (1) bank interest in return for services and (2) bankinterest as a liability for social activities. The dominant meaning in the contradiction is bankinterest as a liability for social activities due to the power of shareholders.Keywords: Symbolic Interactionism, The Meaning of Bank Interest, Domination of Shareholder.

PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN Sofia Dinil Qoyyimah; Masiyah Kholmi; Gina Harventy
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Purpose of this research to know influence of corporate governance, audit tenure, and KAP size tointegrity of financial statement. The method of analysis used is logistic regression analysis. Theresearch sample consisted of 14 state-owned companies listed in BEI 2011-2014.the results ofthe study show that the integrity of financial statements can not be controlled with corporategovernance, audit tenure and KAP size.Keywords:audit tenure, corporate governance, financial statement, KAP size

PENGARUH KINERJA KEUANGAN, DEBT DEFAULT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Putri Ragillia Susanto; Siti Zubaidah
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the effect of financial performance, debt default and reputation ofpublic accounting firm on acceptance of going concern audit opinion. The method of this researchis a quantitative approach and SPSS as an analysis tool. The results showed that the financialperformance proxied by the calculation of financial ratios has no significant and negative effecton the acceptance of going concern audit opinion. Second, the company’s default debt has nosignificant and positive effect on the acceptance of going concern audit opinion. Finally, thereputation of the public accounting firm proxied at the scale of the public accounting firm has nosignificant and positive effect on the acceptance of going concern audit opinion.Ke ywords: Debt Default, Financial Performance, Going Concern, Reputation of Public Accounting Firm

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTERNET BASED CORPORATE GOVERNANCE DISCLOSURE PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Jalasena Putra Hardianto; Ihyaul Ulum; A. Syaiful Hidayat Anwar
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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

PENGARUH TEKANAN KEUANGAN TERHADAP PENGHINDARAN PAJAK Eny Suprapti
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study examines the effect of Growth, ROA, Leverage, Cashflow nagatif and size on taxavoidance. The testing was held 82 samples. The data obtained from the company’s annualreport website Indonesian Stock Exchange during the period 2016 and analyzed using MultipleRegresion. The research finding show that ROA negatively affect of tax evaoidance. Other findings indicate leverage positive effect on tax evoidance. ROA is a financial pressure for the company when profitability performance becomes the target that must be achieved and the researchresults show the negative direction, it can be stated that the sample company is not in a state offinancial pressure because the average ROA is lower than the interest rate on deposit. Meanwhile, leverage shows a positive influence on tax evasion. This proves that the sample companies aggressively increased the use of external funding so as to increase tax avoidance.Key words: financial pressure, tax evoidance, triangle fraud theory

SIFAT MACHIAVELLIAN, ORIENTASI ETIS, EQUITY SENSITIIVITY DAN BUDAYA JAWA TERHADAP PERILAKU ETIS DENGAN INDEPENDENSI SEBAGAI VARIABEL INTERVENING Titis Puspitaningrum Dewi Kartika
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study would like to examine the influences on Machiavellian characteristic, Equity Sensitivity, and Javanese Culture to Ethical Behavior as the intervening variable. Sample used in this study was auditor at KAP in Surabaya. This study also used path analysis for technique data analysis.The result of reliable and validity test showed that the questionnaire is reliable, while the validity demonstrated that from 91 total question items, 28 items are not valid. The result of this study indicated that auditor with high Machiavelliancharacter will tend to behave independently is unproven. However, it is proven that auditors with high Machiavelliancharacter will tend to behave unethically. Auditor with Machiavelliancharacter who has an effect on ethical behavior followed by independent attitude as intervening variable is unproven.The hypothesis that auditor with high level of independency will tend to influence ethical behavior is unproven. Ethical orientation influenced on ethical behavior is unproven. It is proven that Equity Sensitivity influenced on ethical behavior. In addition, the hypothesis that Javanese Cultur has an effect on ethical behavior is proven. Consequently, independency could not be proven as intervening variable which influences between Machiavellian character to Ethical Behavior. Ke ywords: Ethical Orientation, Equity Sensitivity, Javanese Culture, Ethical Behavior, Independency, Machiavellian

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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