cover
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
ISSN : 20880685     EISSN : 26152223     DOI : https://doi.org/10.22219/jrak
Core Subject : Economy,
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.
Articles 484 Documents
SPECIFIC ANTI RULE AVOIDANCE (SAAR): HOW DOES IT AFFECT TAX AVOIDANCE? Agustin Dwi Haryanti; Firda Ayu Amalia; Eny Suprapti
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.
ADOPTION OF FREE/OPEN SOURCE SOFTWARE PRODUCTS IN HEALTHCARE INDUSTRY: AN INDONESIAN CASE STUDY Surya Handika Putratama; Syaiful Ali
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 (951.942 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.
SYNERGY OF SHARIA BANKS AND FINANCIAL TECHNOLOGY IN THE DEVELOPMENT OF MICRO, SMALL AND MEDIUM BUSINESSES IN INDONESIA Muhammad Haris; Muhammad Iqbal; Puji Hadiyati
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.
THE EFFECT OF MURABAHA FINANCING, PROFIT SHARING FINANCING, INTELLECTUAL CAPITAL, AND NON PERFORMING FINANCING (NPF) ON FINANCIAL PERFORMANCE Siti Nur Azizah; Septiana Mukaromah
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.
CORPORATE SIZE, PROFITABILITY, LIQUIDITY AND ACCURACY OF CORPORATE INTERNET REPORTING TIME Ahmad Juanda; Fathiya Rachmasari
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.
FRAUD RISK ASSESSMENT: EXPERIMENTAL STUDY ON THE ALTERNATIVE FRAUD MODEL AND AUDITOR RISK PREFERENCES Arintyas Kristi Artati; Suzy Noviyanti
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.
The Effect Of Innovation Strategy In The Influence Of Managerial Ability On Firm Performance Khairanis Yulita; Zaenal Fanani
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.429 KB) | DOI: 10.22219/jrak.v11i3.14956

Abstract

Managerial ability collaborates managerial skill and effort to improve firm performance through resources utilization and strategy implementation. This study is aimed to examine the influence of managerial ability on firm performance with the mediation effect of innovation strategy. The final sample is 940 firms from the manufacturing sector listed on the Indonesian Stock Exchange 2012-2019. Analysis techniques use Data Envelopment Analysis (DEA) to measure managerial ability score, cluster analysis to analyze company strategy, and path analysis to test and analyze variables statistically. The result shows that innovation strategy does not mediate the influence of managerial ability on firm performance. Higher managerial ability directly increases the firm performance, but it decreases innovation strategy and innovation strategy does not affect firm performance. In conclusion, managers should choose between efficiency and innovation because it is a trade-off. Therefore, the company must sacrifice one of them.
Revealing The Socio-Cultural Perspective Of Madurese Community On Tax Avoidance In Government Agencies Moh Riskiyadi
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.317 KB) | DOI: 10.22219/jrak.v11i3.15841

Abstract

The purpose of this study was to obtain an overview of tax avoidance in government agencies based on the socio-cultural habits of the community. This study uses a qualitative realist ethnographic method to reveal an overview of tax avoidance in government agencies in Madura with the supplier and treasurer informants. The results obtained indicate that tax avoidance in government agencies is influenced by the cultural habit of repaying the kindness of others with kindness in kind. The habit of not being indebted for the kindness of others becomes a factor of pressure as well as a justification for tax avoidance by splitting proof of expenditure. The opportunity factor that the treasurer has as a central figure in financial management, supported by the provision of split proof of expenditure by suppliers, is a driving factor for tax avoidance in government agencies. The implication of this research is to provide an overview of the causes and modes of tax avoidance in government agencies, so that appropriate tax regulations and supervision can be formed to minimize the occurrence of tax avoidance.
Tax Implications on Financial Instruments Resulting From IFRS 9 Adoption in Indonesia Prianto Budi Saptono; Ismail Khozen
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.895 KB) | DOI: 10.22219/jrak.v11i3.16157

Abstract

This study aims to analyze the tax implications of financial instruments after International Financial Reporting Standards (IFRS) 9 adoption in Indonesia into Statement of Financial Accounting Standard 71 (PSAK 71). To gain an in-depth understanding regarding the implementation of PSAK 71, we conducted semi-structured in-depth interviews with policymakers, PSAK standard setters, academicians, tax consultants, and taxpayers. We also used case studies related to the convergence of IFRS 9 to identify the tax implications of implementing the new standard. The results show that the entities applying PSAK 71 generally measure and recognize financial assets or financial liabilities at fair value. Besides, they use amortized costs in specific conditions. However, current tax regulations relevant to financial instruments still refer to the acquisition cost following Article 10 of the Income Tax Law. Accordingly, the gains or losses in respect of financial instruments are not recognizable for tax purposes. Although fiscal correction has proven to be a panacea for bridging the gap between taxation and accounting standards, policymakers urgently need to revise the outdated regulations to provide taxpayers with legal certainty and ease of administration. The significant contribution of this study is the attempt to link the accounting and taxation aspect of financial instruments with the setting of Indonesia.
Creation Of Auditor Loyalty: Improving Competence, Quality Of Work And Job Satisfaction Galih Fajar Muttaqin; Asih Machfuzhoh; Edward Fazri
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (910.484 KB) | DOI: 10.22219/jrak.v11i3.16998

Abstract

The purpose of this study is to investigate how auditor competence can affect the work quality and job satisfaction of an auditor which also has an impact on increasing auditor loyalty in carrying out their responsibilities as auditors. This study uses a quantitative method by distributing questionnaires to auditors who work at KAPs domiciled in Banten, Jakarta and Answers. The sample in this study was 170 auditors. Data processing is carried out with a Structural Equation Model (SEM) approach using Partial Least Square (PLS) software. PLS is a component-based or variance-based structural equation (SEM) model. Validity test was carried out using Partial Least Square (PLS) software. The results of this study indicate that the auditor competence, work quality, and job satisfaction can increase the loyalty of auditors working at Public Accounting Firms in Indonesia. This research has implications for the development of audit research, especially the behavior of public accountants, which until now has not been much research that focuses on the behavior of auditors in public accounting firms. In addition, the results of this study can also be used as a reference in determining policies by stakeholders, both regulators and leaders of Public Accounting Firms      

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