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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: 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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Determinant of Taxpayer’s Behavioral Intention to Use ESystem in Taxation Reni Surmayanti; Made Sudarma; Roekhudin Roekhudin
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Determinant of Taxpayer’s Behavioral Intention to Use ESystem in Taxation. The purpose ofthis research is to examine the effect of attitude, subjective norms, perceived behavior control,perceived usefulness, perceived ease of use, self-efficacy and amount of information towardstaxpayer’s behavioral intention to use e-system in taxation. This research was conducted in KPPPratama Kuala Tungkal. Data collection method used is survey method by spreading the questionnaire. The sample of research is Personal Taxpayer (WPOP) who use e-system. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. This research foundthatattitude, subjective norms and perceived behavior control does not affect the taxpayer’sbehavioral intention to use e-system in taxation. Perceived usefulness, perceived ease of use,self-efficacy and amount of information affects the taxpayer’s behavioral intention to use esystem in taxation.Keywords: Behavioral intention, e-system, Personal Taxpayer (WPOP).

KAJIAN TEORITIK PERILAKU AKUNTAN BERBASIS STANDAR GOOD CORPORATE GOVERNANCE (GCG) DI PERBANKAN SYARIAH DI KOTA MALANG Siti Zubaidah
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims at long-term to analyze the behavior of accountants based on Good CorporateGovernance (GCG) standard in Sharia Banking. The specific target you want to achieve is to mapthe accountant’s behavior profile. The method used to achieve this goal is by using descriptiveanalysis. This study uses accountant respondents are all independent auditors who work atPublic Accounting Firm (KAP) located in the city of Malang. The sampling technique uses judgment sampling which is one of the purposive sampling. Judgment sampling is to select a samplebased on an assessment of some characteristics of sample members that are tailored to theintent of the researcher. Characteristics of this study sample is the auditor KAP in the city ofMalang who has had experience working as an auditor in Islamic banking at least 1 year. Datawere collected through questionnaire and analyzed by descriptive method which describe andexplain about behavior of accountant in syariah banking. The results of this study indicate theconcept or formulation of the accountant’s behavior in conducting audits and a set of usefulknowledge to enrich the scientific field of Islamic accounting (transparency), accountability,responsibility, professionalism and fairness.Keywords:Accountant behavior, GCG, sharia banking.

MENGUNGKAP PEMAHAMAN PERAN AKUNTAN PENDIDIK: STUDI FENOMENOLOGI Wiwik Mukholafatul Farida
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This article aims to understand the accountant educator about their roles in accounting learning. This research is qualitative with phenomenology approach, under the interpretive paradigmas the umbrella. Phenomenology by Edmund Husserl is referred to as data analysis by selecting3 accounting educator as research informants. Based on the investigation, it was found thatthere are four roles of educator revealed by the informants, among others: (1) setting plot oflearning (mudarris); (2) accompanying college student in the learning (rafiqu ta’lim); (3) showingthe path of the truth (murabbi);Understanding role awareness is inseparable from the experience, assessment, and perspective accounting educator’s.Keyword: Role, Accounting Educator, Phenomenology

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Yusuf Mangkusuryo; Ahmad Waluya Jati
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aimed to determine the effect of Good Corporate Governance mechanism towardearnings management that is proxied with discretionary accruals (DTA). The GCG mechanismis proxied with managerial ownership (KM), institutional leadership (KI), independent board ofcommissioner (DKI) and independent audit committee (KAI). The sample used in this studywere 11 companies registered in CGPI for three years starting from 2013 to 2015.To knowwhether the above GCG variables have an effect on earnings management, multiple linearregression test using SPSS 2.1 program. The test results show that only managerial ownershipvariables has significantly influence to earnings management. While other variables such asinstitutional ownership (KI), independent board of commissioner (DKI), and independent auditcommittee (KAI) have no significant effect to earnings management.Keyword: Good Corporate Governance, managerial ownership, institusional leadership, independent board of commisioner, independent audit committee, earning management.

PENGARUH PELAKSANAAN KEBIJAKAN SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Nur Alfiyah; Sri Wahjuni Latifah
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to provide empirical evidence of the influence of implementation of SunsetPolicy, Tax Amnesty, and Tax sanctions on individual’ Taxpayer who run the business activitiesand work free in KPP Pratama Dompu. The number of respondents in this research are 58individual taxpayers who run the business activities and work free which was listed in KPPPratama Dompu. The type of data used in this research is primer data obtained from thedistributions of questionnaires containing the answers from respondents. The analysis methodof this research is logistic regression analysis. The result indicates that sunset policy, tax amnesty, and tax sanctions have significant effect on taxpayer compliance of individual in DompuDistrict.Keywords: Sunset Policy, Tax Amnesty, Tax Sanctions, and Taxpayer Compliance.

MENDETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH RATIO INDEX PADA PABRIK CAMBRIC YOGYAKARTA Chaidir Iswanaji
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Laporan keuangan palsu sekarang ditempatkan di bawah pengawasan publik yang lebih besar menyusul bertambahnya perusahaan yang kolaps karena kecurangan manajemen dengan kerugian rata-rata sebesar 5% dari pendapatan (ACFE, 2014). Usaha kecil dan menengah juga terancam oleh kegiatan penipuan dan statistik menunjukkan bahwa perusahaan dengan karyawan kurang dari 100 orang mengalami lebih banyak kasus penipuan daripada perusahaan yang lebih besar (ACFE, 2008). Sebagian besar perusahaan industri tekstil di Indonesia berskala kecil dan menengah menanggung beban yang lebih besar dan menghadapi risiko kecurangan keuangan yang lebih tinggi. Tindakan mencegah kecurangan sangat penting, namun dengan sumber daya yang terbatas tentu tidak bisa mendeteksi secara efektif. Penelitian ini menilai kemungkinan adanya laporan keuangan palsu di perusahaan tekstil di Yogyakarta menggunakan tiga analisis statistik yaitu model Beneish, Altman Z-Score dan Financial Ratio. Hasil penelitian ini menunjukkan bahwa ada zona berisiko yang perlu diselidiki lebih lanjut oleh pihak manajemen. Disarankan agar perusahaan membuat unit audit internal untuk memberikan kepastian atas operasi perusahaan, ketepatan pelaporan keuangan dan kepatuhan terhadap peraturan.

KOMPETENSI, INDEPENDENSI, DAN MOTIVASI SEBAGAI DETERMINAN KINERJA AUDITOR INTERNAL PEMERINTAH Lisa Agustina; Sulardi Sulardi
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research proposes to test and find empirical evidence about the influence of competence, independence, and the motivation of internal government auditor performance. These samples are internal auditor with Functional Auditor (JFA) position and Control Officers (P2UPD) in Inspectorate Klaten Regency. This research used quantitative approach to entire population which is 40 internal auditors. Sampling technique on this research using census with multiple regression analysis method. The result of this research proves that the competence influence both positive and significant to auditors’ performance, independence influence both positive and significant to auditors’ performance, and motivation influence both positive and significant to auditors’ performance. Therefore, local government should provide training in case for increasing competence, encourage auditor’s performance by increasing independence, and strengthen motivation so that the internal auditor can take the role and the function as well as possible so the achievement of local government objectives can be implemented accountably.Keywords: competence, independence, motivation, auditors’ performance

PENGARUH VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT Teguh Gunawan Setyabudi
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine and obtain empirical evidence on the effects of voluntary disclosure of earnings response coefficient. Research conducted at the manufacturing companies listed in Indonesia Stock Exchange. The results showed that the voluntary disclosure significant effect on earnings response coefficient. From the results of the regression analysis, it can be said that the greater voluntary disclosure, the lower the market response on earnings announcements. It is possible that the information voluntarily disclosed by the company are not sufficiently represent the expected future profits of investors, so that the shareholders would prefer to use the information in real income in the financial statements alone. Shareholders are not quite sure use voluntary information in making investment decisions that are not directly responding on the market. Variable quality auditor shown to have a significant effect on earnings response coefficient. Meanwhile, the variable leverage proven no effect on earnings response coefficient.

ISLAMIC BANK AND SHARIA BUSINESS UNIT IN INDONESIA: A COMPARISON ON INTELLECTUAL CAPITAL DISCLOSURE PRATICES Ihyaul Ulum; Ismi’ Nor Amdini; Setu Setyawan; Nafsiah Mohamed
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to compare the intellectual capital disclosures (ICD) in annual reports between Islamic Banks and Sharia Business Unit in 2015. Intellectual capital (ICD) is divided into three main components namely; Human capital, Structural capital and relational capital. The components used in this study is the ICD-In framework written by Ulum (2015) which consists of 36 items of intellectual capital. This study uses purposive sampling to determine the sample of Islamic bank and Sharia business units registered in Bank Indonesia in 2015, with a sample of 34 banks. The results indicate that there was a difference practices on intellectual capital disclosures of Islamic banks and Sharia business unit. Islamic banks disclosed on IC higher than Sharia business unit.

PENGARUH EFEKTIFITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Evi Rahmawati; Prasetya Herlambang
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study examines the effect of the size of the audit committee, the independence of the audit committee, frequency of meetings; financial literacy; liquidity; leverage and profitability towards company’s financial distress. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX), Malaysia Stock Exchange (KLSE) and Singapore Stock Exchange (SGX) period 2014-2015. The number of manufacturing companies that is used in this study comprises of 124 Indonesian companies; 138 Malaysian companies and 98 Singapore companies. This study also analyzes the effect of company’s financial distress towards the possibility of fraud. The results of this study shows that there is a significant positive effect of leverage towards financial distress in Indonesia and in Singapore. There are differences in factors affecting financial distress in Indonesia and Malaysia. There are differences in factors affecting financial distress in Indonesia with Singapore. As for the size of the audit committee, the independence of audit committees, frequency of meetings, financial knowledge, liquidity, and profitability do not affect significantly towards company’s financial distress.

Page 26 of 49 | Total Record : 484

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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