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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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INDONESIA
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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Enhancing Value For Money Performance In Local Government Organizations: The Role Of Public Financial Accountability And Internal Control Bambang Jatmiko; Berliana Sofia Haya; Tiyas Puji Utami
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 (881.38 KB) | DOI: 10.22219/jrak.v12i2.22143

Abstract

This study examines the role of public financial accountability and internal control implementation on the performance of value for money of Local Government Organizations (LGOs). This study also investigates the role of internal control on public financial accountability and the intervening role of public financial accountability. This study was conducted at the Yogyakarta City Government from October 1 to November 15, 2021, using a survey method. Questionnaire responses obtained were 121, coming from 30 LGOs. The partial least square (PLS) technique was then employed to test the hypotheses. The results revealed that the public financial accountability and internal control implementation were directly associated with the value for money performance of LGOs. Additionally, the internal control implementation was positively associated with public financial accountability, while the public financial accountability played a role as a partial intervening variable (p-value = 0.012). It was also found that the variable with the greatest significant effect on value for money performance was an internal control (p-value = 0.00). The results of this study provide critical practical implications to be considered by local governments to improve their value for money performance through strengthening accounting policy aspects.
Financial Statements Disclosure On Indonesian Local Government : IPSAS And PSAP Disclosure Approach Lia Candra Inata; Erwin Saraswati; Abdul Ghofar
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.20938

Abstract

The objective of this research is to assess and analyze the effect of political culture, government financial, government size, and economic growth on Indonesian local government’s financial reporting disclosure. The financial reporting disclosure of government, particularly the locals, is an important aspect for the fulfillment of users’ need for information. The sample of this research is 320 research data  from 64 Indonesian local governments that meet certain criteria. The multiple regression analysis performed on the data has led to findings political culture expressed with the level of openness of local governments and large measures of government is a factor for informants to disclose information in accordance with the provisions of international standards and local governments to be more open. While government finance and economic growth do not influence local governments to disclose information. This is because governments that have better financial conditions tend to have less information disclosure rate. This research can be used by local governments to evaluate their information disclosures and to improve them by referring to applicable standards, guided by IPSAS, and can be used by the committee to enhance the related standard rules.
Extended Tam: Actual Technological Determination And Its Impact On SMEs Devi Febrianti; Mega Barokatul Fajri
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.21346

Abstract

This study aims to examine and analyze the factors that can influence the actual use of technology in SMEs through the extended technology acceptance approach. The method used is PLS analysis with 299 respondents from all UMKM in east java. The results of this study show that basically when individuals have the attitude to accept the use of technology, it will indirectly increase public interest in using technology so that it can increase the effectiveness, individual performance, and quality of financial reports in a UMKM. However, the effectiveness of using technology can't affect the size of a UMKM, because based on the results of questionnaires and interviews with respondents that the size of the company as seen from the total turnover and assets can't be influenced by the use and intensity of technology. The new finding from this research is the actual use of technology is able to mediate between behavioral intentionin individual performance and the quality of MSME financial reports is very large.
Islamic Social Entrepreneurship Model Of Business Women In Pandemic Era: Evidence From Indonesia Nurul Asfiah; Ratya Shafira Arifiani; Rizki Febriani; Yeyen Pratika
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.21397

Abstract

The pandemic has caused the economic sector to change, especially for businesses in the social sector. This study aims to create a business model with the concept of Islamic Social Entrepreneurship for entrepreneurial women in the pandemic Covid-19 era. This study is based on the case of Micro and Small Enterprises (SMEs) belonging to the "Association of Women Entrepreneurs of ‘Aisyiyah (IPAS)," where ‘Aisyiyah’s organization acts as a social agent. The world is currently experiencing a crisis caused by a pandemic Covid-19, resulting in a significant downturn in the Micro, Small, Medium Enterprise (MSME) sector. This research is a qualitative study and focuses on Islamic social entrepreneurship in the pandemic era. Data analysis was performed simultaneously, recursively, and dynamically, where conceptualization, categorization, and description were carried out together. This study indicates that women can be independent and improve their quality of life with Islamic social entrepreneurship following the values developed.
Penghindaran Pajak: Apakah Perusahaan Yang Bertanggung Jawab Secara Sosial Patuh Terhadap Pajak? Truly Wulandari; Arum Prastiwi; Sari Atmini
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22361

Abstract

This study aims to examine and analyze the relationship of corporate social responsibility disclosure to tax avoidance with profitability as a moderating variable. The population in this study are all companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection in this research using the purposive sampling method and obtained 515 observations from 103 sample companies with a five-year observation period. The analytical method used in this study is Moderated Regression Analysis (MRA). The results also show that companies with good quality CSR disclosure tend to have low levels of tax avoidance. The results of this study found evidence that companies with good CSR disclosure quality are more tax compliant when they have high profitability. This research is additional empirical evidence to support legitimacy theory as the basis for the relationship between CSR disclosure and tax avoidance. The results illustrate that CSR disclosure must be considered by investors before investing in a company. The quality of CSR disclosure reflects a company's commitment to conducting business in an ethical manner and reduces the possibility of a company to engage in tax avoidance.
Determinan Pencegahan Kecurangan Dalam Alokasi Dana Desa Anak Agung Putu Gede Bagus Arie Susandya; M Doni Permana Putra; I Kadek Bagiana; Meita Risma Cahyani; Ida Ayu Putu Meita Puspa Aristanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22363

Abstract

The purpose of this study is to find empirical evidence regarding the effect of competence, morality, integrity, internal control and organizational culture on the fraud prevention in allocation of village funds. The sample in this study are obtained from 148 respondents from village officials in Denpasar. Multiple regression analysis is used to answer the hypothesis in this study. The results of the study find that competence, morality, internal control and organizational culture has a positive effect on fraud prevention. This finding indicates that village officials have responsibilities and want to apply the good village governance principles, transparent, and accountable. Integrity was not able to minimize the occurrence of fraud. The allocation of village funds has a vulnerability in its allocation in infrastructure development in the village. This study uses organizational culture as novelty because there are few articles that examine the allocation of village funds with organizational culture. For further research is expected to examine the characteristics of village heads that can affect the level of fraud prevention in village funds. The village head as the user of village funds is expected to be transparent and responsible in the allocation of village funds.
Three Lines Of Defense: A Form Of Reinforcement Of Village Owned Enterprise Intiyas Utami; Aprina Nugrahesthy Sulistya Hapsari; Yohanes Yakobus Werang Kean; Natasia Alinsari
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22708

Abstract

This study aims to explore the controls implemented in Village Owned Enterprises (BUMDes) financial management from the perspective of the three lines of defense at BUMDes "KITA" Wologai Tengah Village, Ende, East Nusa Tenggara. This study uses a qualitative descriptive method with sample collection techniques using primary data through FGDs and in-depth interviews with BUMDes management and village government, as well as secondary data through supporting documents. The research data obtained is processed by coding the results of the data collection stages, reduction, verification, and formulation of answers to research problems. The result shows that Three Lines of Defense model adopted by BUMDes “KITA” has not provide an optimal result in every line. This is because of this BUMDes is still new which has been running about three years so they are still focusing on the how to develop the BUMDes. So, they have not considered business continuity too much through risk mapping and control in financial management.  This research has implications for the need for further consideration in using the concept of the three lines of defense for BUMDes, in addition to the need for the role of the central government in optimizing risk management to mitigation of fraud.
Perkembangan Penelitian Akuntansi Zakat: Pendekatan Bibliometrik Irman Firmansyah; Dede Arif Rahmani
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22743

Abstract

This study aims to map zakat accounting research on the dimensions.ai database. A bibliometric approach is used to answer this goal so that it can describe the development of science through mapping research publications. Research data was collected from 1994 to 2022 with the keyword 'zakat accounting'. For this purpose, the author uses the R-Studio device. The results found that the collection of articles consisted of 210 documents. It was found that the most relevant journal was Jurnal Ekonomi Syariah Teori dan Terapan. While the journals that have the greatest impact are the International Journal of Islamic Middle Eastern Finance and Management and the Journal of Islamic Accounting and Business Research. Meanwhile, the most relevant and productive writers are Kudhori and Nurhayati. While the writer who has the biggest impact is Zaid. The latest topics in zakat accounting articles are shodaqoh, accountability, research, quality, and development. Meanwhile, 'sodaqoh' and 'research' are topics that will still emerge in 2022 and are predicted to continue to be used for the following years. Through this bibliometric approach, issues regarding zakat accounting become easier to find out, more cost efficient, and make it easy for researchers to determine topics that are widely used.  
Internal Auditor Competency Gap: Perception Of Students, Academics And Practitioners Dyah Setyaningrum; Aria Farah Mita; Dini Rosdini
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22782

Abstract

The purpose of this study is to investigate internal auditor competency gap by comparing the perceptions between students, academics, and practitioner. Questionnaires were sent to 1009 respondents who meet the criteria using google form. The questionnaire was divided into two parts. The first part, we ask respondents’ perception related with hard skill needed by internal auditor, the second part discussed soft skill required to prepare agile and adaptive internal auditor. This study found two main gaps between three groups of respondents. First, there are competency gap related to technology and emerging risk. Internal auditor must update with agile audit methodologies and data analytics. The universities must enrich the internal audit course with current audit method and data analytic skills. Second, all respondents put emphasis on soft skill more than hard skill, therefore important soft skill for auditor should embedded in curricula. Academics and practitioners agree that hard skill competencies specially related with performance standards as mentioned on international standards is important knowledge that should possessed by internal auditor to performed internal audit role comprehensively.
Kualitas Pelaporan Keuangan : Peran Keahlian Industri Pada Komite Audit Ashifa Amalia
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22837

Abstract

This study aims to look at the role of audit committee’s industry expertise on the quality of corporate financial reporting. By using the purposive sampling method for all companies listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2019, the final sample size was 584 observations. The data needed is obtained from the company's financial reports, the Osiris database, the company's website, the Bloomberg website, and LinkedIn. By testing descriptive statistics and multiple linear regression using STATA 14.0 software, this study shows that when a company's audit committee has only one of industry and accounting or financial expertise, the supervisory role of financial reporting tends to be less effective. On the other hand, when the company's audit committee team has both expertise, the supervisory role of the audit committee increases so that the quality of the company's financial reporting also increases. These results imply that the audit committee's industry expertise is useful for increasing the effectiveness of financial reporting supervision so that this expertise needs to be considered as a factor in selecting an audit committee.

Page 37 of 49 | Total Record : 484

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