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Ihyaul Ulum
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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
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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
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Analisis Pengaruh Struktur Modal Dan Struktur Kepemilikan Terhadap Kinerja Perusahaan Dellia Santi Noviastuti; Ika Sasti Ferina; Rini Yayuk Priyati
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.338 KB) | DOI: 10.22219/jrak.v12i2.20645

Abstract

This study extends examining the effect of capital structure (Debt Equity Ratio) on firm performance (Tobin’s q dan ROA), quadratic (concave) effect of capital structure on firm performance, the effect of Multiple Large Shareholder Structure (MLSS) and institutional ownership on firm performance. This study differ from previous studies by pinpointing the category of debt to calculate Debt to Equity Ratio. The sample of this study is 424 observations from 53 non-financial companies listed on the Indonesia Stock Exchange including Index Kompas 100 from 2013 to 2020. Using fixed effect panel regression, this research finds inconsistent evidence that capital structure has insignificant negative effect on firm performance and has not a quadratic (concave) effect on firm performance. This study finds MLSS have insignificant negative effect on firm performance. This result could be caused by ownership structure in Indonesia is concentrated and percentage of MLSS is small. MLSS can not monitor the largest shareholder. This study also finds institutional ownership has insignificant negative effect on firm performance. This result could be caused by percentage of institusional owneship is  small that can not monitoring manager behaviour in determining debt and dividen policy.  
Pelaporan Yang Terintegrasi Di Rev. 4.0: Siapkah BUMN Di Indonesia? Khalida Utami; Rafrini Amyulianthy; Tri Astuti
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.957 KB) | DOI: 10.22219/jrak.v12i2.21444

Abstract

Integrated reporting has been proposed as a solution to the problem of misleading information in company reports, but its implementation has not been fully realized because regulations in each country regarding the implementation of corporate reporting in the form of IR are both mandatory and voluntary. The research proposes to assess Indonesia's readiness to apply IR among State-Owned Enterprises (SOE), and whether IR can be used as mandatory or voluntary disclosure. This study employs a quantitative approach that begins with data analysis on state-owned enterprises that issued annual reports on the Indonesia Stock Exchange. At a later stage, the overall score is calculated and evaluated with sensitivity analysis. The study finds the higher the amount of disclosure of firms implementing IR in Indonesia, the lesser the information gap obtained which can lead to a more effective corporate governance system This research has implications for companies in considering the application of integrated reporting in making decisions related to investments both in the short and long term, so that they can support the company's sustainable development strategy.
Determinan Manipulasi Akrual Dalam Pelaporan Keuangan Pemerintah Daerah Handayani; Darwanis; Syukriy Abdullah
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1024.421 KB) | DOI: 10.22219/jrak.v12i2.21502

Abstract

This study aims to determine the effects of government size, fiscal capacity, fiscal distress, and legislature size on accrual manipulation in local government financial reporting. The study was conducted on 23 local governments in Aceh with data analysis using multiple linear regressions. The data is extracted from audited financial reports of the local governments for the period 2016-2020. This study uses the Modified Jones Model to measure the manipulation of accruals. The results show that the government size and fiscal distress have a negative effect on accrual manipulation, legislature size has a positive effect on accrual manipulation, and fiscal capacity have no effect on accrual manipulation. These results indicate that the accrual manipulation in financial reporting can occur due to discretionary policies carried out by local government officials with the aim of making their financial performance look good.
Pengukuran Kinerja Reksa Dana Syariah Berbasis pada Risiko dan Tingkat Pengembalian Khoiriyah Trianti; Yulis Nurul Aini; Arif Luqman Hakim; Afifah Nur Millatina; Ludfi Djajanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.298 KB) | DOI: 10.22219/jrak.v12i2.21511

Abstract

This study aims to determine the performance of Sharia Mutual Funds which is very useful for investors in making investment decisions in Sharia Mutual Funds. This research focuses on Fixed Income Sharia Mutual Funds. The research data were obtained from secondary published by the Indonesia Stock Exchange and Bareksa in the form of a report on Net Asset Value and the Rate of Return for the period 2018-2020. The data is analyzed using a risk and rate of return approach which aims to determine the performance of Fixed Income Sharia Mutual Funds. The results reveal that the performance of Fixed Income Sharia Mutual Funds with a risk approach, namely the least risky Fixed Income Sharia Mutual Funds in 2020. By using the rate of return approach, the findings shed a light on the highest Fixed Income Sharia Mutual Funds performance in 2019. Thus, it can be concluded that the performance of Fixed Income Sharia Mutual Funds based on a risk and return approach has a low risk and positive performance.
Autokorelasi Laba Dan Volatilitas Laba: Peningkat Audit Delay? Rini Lestari; Pupung Purnamasari; Edi Sukarmanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.852 KB) | DOI: 10.22219/jrak.v12i2.21616

Abstract

This study aims to test the effect of earnings autocorrelation and earnings volatility on audit delay. In the process of the test, researchers used multiple regression analysis using a research sample of 105 manufacturing companies or 525 observations with the observation range of 2015 – 2019. The result, it showed that earnings autocorrelation had an effect on increasing audit delay. It is similar that the earnings correlation which also affects audit delays. The results of this study provide implications that auditors must be more careful in carrying out the audit process, especially in capturing earnings information from time to time. This is because earnings are the information that is often used by the users in assessing a company and used to manipulate earnings. For future research, it is suggested to use specialist industrial auditors as a coding variable in an effort to suppress the occurrence of long audit delays
Kompetensi Sumber Daya Manusia Dan Kualitas Laporan Keuangan Pemerintah Daerah: Peran Sistem Pengendalian Internal Sebagai Pemediasi Evi Rahmawati; Sari Sonita; Arif Wahyu Nur Kholid; Hafiez Sofyani
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.676 KB) | DOI: 10.22219/jrak.v12i2.21791

Abstract

The study aims to examine the effect of the internal control systems as mediating variable in influencing competence of human resource on the quality of financial statement. This is quantitative study that used a questionnaire survey. The subject of this study is Local Government Organizations (LGO) located in Yogyakarta City. Hypotheses testing was conducted by employing Structural Equation Modelling-Partial Leas Square (SEM-PLS) technique. This study revealed that the competence of human resource and internal control system have positive effect on the quality of financial statement of LGOs. In addition, internal control system mediated the relationship between competence of human resource and the quality of Local Government Organizations financial statement. The implications of this study are the local government must maintain and improve the competence of human resources through education and training, thus the internal control system will be encouraged, and the quality of Local Government Organizations financial statement will enhance.
Kepatuhan Wajib Pajak Pada Masa Pandemi Covid 19: Ditinjau Dari Slippery Slope Framework Endang Dwi Wahyuni; Annida Utami Putri; Driana Leniwati
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i2.21884

Abstract

This study aims to find empirical evidence of the influence of Slippery Slope Framework that is measured by the trust in tax authorities and the influence of the power of tax authorities on taxpayer compliance during the covid-19 pandemic. The data were obtained from corporate taxpayers registered with Tax Service Office (KPP) Pratama Batu in November – December 2021. The sampling was determined by using purposive sampling technique and the research instrument used questionnaire technique. The data analysis method used is PLS-SEM with 47 corporate taxpayers as samples. The results show that the compliance of corporate taxpayers registered with KPP Batu during the Covid 19 pandemic was quite good, while the results of hypothesis testing is that the power of the tax authorities had a significant positive effect on taxpayer compliance, while trust in the tax authorities had no effect on taxpayer compliance.
Does Stakeholder Pressure Determine Sustainability Reporting Disclosure? : Evidence From High-Level Governance Companies Endang Ruhiyat; Dani Rahman Hakim; Irna Handy
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.014 KB) | DOI: 10.22219/jrak.v12i2.21926

Abstract

Penelitian ini menganalisis pengaruh stakeholder’s pressure, good corporate governance (GCG), dan struktur modal terhadap sustainability reporting disclosure (SRD). Penelitian ini menggunakan data kuartalan dari 7 high level governance perusahaan yang tergabung dalam Indonesian Institute of Corporate Governance (IICG) periode 2014-2019 dengan total 168 observasi. Dengan  menggunakan random effect model, penelitian ini menemukan bahwa stakeholder’s pressure yang diukur secara komposit  menggunakan consumer proximity industry (CPI), investor oriented industry (IOI), dan employee oriented industry (EOI) terbukti berpengaruh positif terhadap sustainability reporting disclosure. Hasil ini robust setelah diestimasi ulang dengan menggunakan robust regression dan covariance based structural equation modeling (CB-SEM). Di sisi lain, penelitian ini gagal menemukan adanya pengaruh GCG dan struktur modal terhadap SRD. Meskipun tingkat GCG perusahaan tinggi, namun tidak membuat perusahaan tersebut meningkatkan SRD. Kondisi ini mengindikasikan bahwa tata kelola yang dilakukan perusahaan belum berorientasi pada kinerja keberlanjutan. Hasil penelitian ini berimplikasi pada pentingnya mensinergiskan praktek GCG yang dilakukan perusahaan dengan SRD. Oleh karena itu, pemerintah perlu memberikan sosialisasi yang lebih intensif mengenai pentingnya SRD, khususnya kepada para investor.    
Profitabilitas Bank Syariah Di Indonesia: Bagaimana Pengaruh Permodalan, Inflasi Dan Birate? Idah Zuhroh
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1049.36 KB) | DOI: 10.22219/jrak.v12i2.21931

Abstract

This study to analyze the effect of internal components of Islamic banks and macroeconomics on the profitability of Islamic banks in Indonesia. The sample used includes 8 Full Fledge Islamic banking for the period 2011Q1–2019Q4. Data analysis used panel data regression between FEM and CEM based on Chow and LM tests. Several control variables used include financing quality (NPF), bank liquidity (FDR), exchange rate and economic growth (LGDP). The robust model was chosen for further analysis and the best model was obtained, namely FEM-cross section weight (EGLS). The results found that Islamic banks are increasingly complying with sharia regulations where the BI Rate does not affect the profitability of Islamic banks. Inflation has a negative effect, while the effect of CAR has a non-linear effect on profitability. All control variables have a significant effect on the profitability of Islamic banks. NPF and exchange rate have a negative effect while EG and FDR have a positive effect on profitability. The results of the FEM constant show that there are 2 Islamic banks that excellent in profit so that they can be a reference for other Islamic banks to increase profitability.
Kompetensi SDM Sebagai Mediasi Dalam Good Governance Dan Anggaran Berbasis Kinerja Pada Pengelolaan Dana BOS Aviani Widyastuti; Winda Oktamelinia Titong; Ihyaul Ulum
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (990.119 KB) | DOI: 10.22219/jrak.v12i2.22014

Abstract

The phenomenon that often occurs in the management of BOS funds is the problem of fraud and ineffectiveness, from 2016 to 2021 there are 240 corruption cases and of these cases the most corruption is related to the use of BOS funds, which is 52 cases. This study aims to examine the effect of Good Governance and Performance-Based Budgeting on BOS Fund Management with HR Competence as an Intervening variable. The sampling method used the census method with the number of respondents 66 people. Questionnaires were distributed to private schools under the Ministry of Religion in Luwuk Regency, Central Sulawesi Province and processed using the Partial Least Square (PLS) method with SmartPLS 3.0. This study uses HR competence which is assessed as one of the factors that can have an indirect influence on the management of BOS funds, and the results of the study show that Good Governance either directly or through HR Competencies has a positive and significant effect on BOS Fund Management, Performance-Based Budgeting has an effect on negative on BOS Fund Management, and Performance-Based Budgeting has no effect on BOS Fund Management through HR Competence.

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