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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: 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 548 Documents
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Navigating Economic Uncertainty: Exploring The Impact Of Reduced Bank Credit On The Construction Industry Faizul Mubarok; Arie Wibowo Khurniawan; Irmawaty
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.26557

Abstract

Purpose: This paper aims to analyze credit in the Indonesian banking construction sector empirically. Specifically, we examine whether economic conditions affect construction sector credit and how the response and diversity of construction sector credit in the face of economic shocks. Methodology/approach: This article use monthly data on Indonesian banking credit from 2004 to 2022 using the Vector Error Correction Model (VECM). Findings: The long-term effects of the economy on credit are shown by the results of the VECM research. The Impulse Response Function (IRF) results indicate that credit in the construction industry has both positive and negative effects. Forecast Error Variance Decomposition (FEVD) analysis shows that gross domestic product, crises, industrial price index, interest rates, exchange rates, and inflation affect credit diversity. Practical implications: Banking credit is an essential component in meeting company needs. Banks need to consider several things in the distribution of credit to the construction sector, especially those that impact the long term. Originality/value: This research provides a better understanding of how the construction sector credit can be affected by changing economic conditions, and how diverse credit responses and policies are in the face of such shocks.
How Intellectual Capital Can Develop Innovation And Performance Of Accounting Study Program? Sigit Hermawan; Niko Fediyanto; Wiwit Hariyanto; Prasetyo Utomo; Amelia Nugraha Dini
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.26598

Abstract

Purpose: The purpose of this study is to explore the role of intellectual capital in developing innovation and performance of accounting study programs in Indonesia Methodology/approach: This type of research is qualitatively interpretive. Because the researcher understands the meaning contained in the interpretation of key informants. Findings: Human Capital is a key factor for intellectual capital to develop innovation and performance of accounting study programs.  IC, both integrated and individually, plays a role in improving the performance of IAPS 4.0-based study programs Practical implications: The results of this research can be used by the head of the accounting study program in achieving superior accreditation based on IAPS 4.0, namely by utilizing the role of intellectual capital in developing innovation and performance. Originality/value: The originality of this research is to explore the intellectual capital component associated with the innovation component and the performance component of the IAPS 4.0-based accounting study program. This research also explores basic theories such as role theory, human capital theory, and the resources-based theory. 
Kualitas Pengungkapan SDGs: Apakah Berpengaruh terhadap Kinerja Keuangan Perusahaan Sektor Energi dan Bahan Baku di Indonesia? Nadhila Putri Arifianti; Luky Patricia Widianingsih
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.26629

Abstract

Purpose: This study aims to examine the effect of the quality of the disclosure of SDGs in the Sustainability Report on financial performance through ROA and ROE. Methodology/approach: The population of this study are companies listed on the IDX in the Energy Sector and Basic Materials Sector (Metal & Mineral Industry). This study uses historical data and content analysis then multiple linear regression analysis. The measurements used are very specific so 86 observational data from 37 companies. Findings: The results of the study show that the quality of SDGs disclosure does not affect ROA and ROE. Further exploration of the content analysis found that the contribution to achieving the SDGs in sectors was only dominant in the Economic pillar. Practical implications: The company is starting initiatives to carry out activities that support the SDGs so they can present complete and comprehensive information, not only one pillar. Management focuses on more exploratory and quantitative disclosures. Originality/value: Measurement of the quality of SDGs disclosure uses a comprehensive matrix associated with the 2018 GRI Standards and then an empirical study on financial performance. Complemented research by further exploring the quality of SDGs disclosure from the content analysis results.
The Islamic Religiosity And Financial Well-Being: A Moderated Mediation Model Of Financial Behavior And Literacy Mulyadi Mulyadi; Amelia Oktrivina; Hendryadi Hendryadi; Tyahya Whisnu Hendratni
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.26790

Abstract

Purpose: By testing a moderated mediation model, this study aims to examine the mediating role of financial behavior in the relationship between Islamic religiosity, financial behavior, and financial well-being. The study also examines if financial literacy moderates this effect. Methodology/approach: The PROCESS macros version 4.0 was used to assess the hypothesized model based on data from 247 college students. Findings: The findings show that Islamic religiosity influences students' effective financial behavior and well-being. As expected, this study also confirms that financial behavior mediates the effect of Islamic religiosity on financial well-being, and financial literacy mediates this relationship. The role of Islamic religiosity in predicting financial well-being is getting stronger when students have high levels of financial literacy, which has important implications for universities to integrate Islamic values in financial management curricula and courses. Practical implications: The study's implications are directed at financial educators, not only providing financial knowledge to students but also integrating religious values so that they can form positive financial behavior to improve their quality of life in the future. Originality/value: The present study is initial empirical evidence that specifically explores the relationship between Islamic religiosity and financial behavior and its relationship with financial well-being.
Risk Management And Public Service: Integrated Analysis At The Public Sector Organization Meinarni Asnawi; Rudiawie Larasati; Azhar Syahrir
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.26910

Abstract

Purpose – This research aims to describe and analyze integrated Risk Management and Public Service at Public Sector Organizations Methodology/approach – The Study is a quantitative research approach that uses online-based data collection methods (e_ questionnaires) combined with interviews to get their views on integration risk management implementation and public service. The sample in this study was 94 respondents from three (3) public organizations, consisting of the Papua Provincial Government (Finance Staff & APIP), Higher Education Internal Audit (SPI), and Financial Supervisory Institution (BPKP & BPK). Findings – The results of the analysis show that there are a few key points on how risk management is important and has a close relationship with public service, like this protecting public interest, Enhancing Service Delivery, Allocating Resources Efficiently, Ensuring Compliance and Accountability, Emergency Preparedness and Response, Reputation Management, and Long-term Sustainability. The integration of risk management in public services shows a positive relationship and can contribute to service reliability, better financial management, minimizing fraud and increasing compliance with regulations, maximizing the utilization of assets owned by the government, and having a speed of response to emergency conditions or events, and being able to mitigate risks that may occur. Practical implications – Risk management in public service helps ensure efficient resource allocation, protect public interests, enhance service delivery, and maintain the integrity and reputation of public organizations. Public service agencies can better serve their communities and fulfill their mandate by proactively managing risks. Originality/value – This research combines behavioral and psychological approaches to test the occurrence of Risk Management in the Public Sector.
The Prime Enforcement of Tax Amnesty Regulation in Indonesia: Evidence from Tax Aggressive Firms Yani Permatasari; Agnes Aurora Ngelo; iman Harymawan; Suham Cahyono
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.26944

Abstract

Purpose: This study examines the response of tax aggressive companies to the prime enforcement of the tax amnesty in Indonesia. Specifically, this study examines their tax aggressive behavior in the period and post-period of tax amnesty. Methodology/approach: The author(s) use all Indonesian companies in 2010-2018 listed in the IDX and analyze using logit and OLS regression analysis techniques. Findings: The results suggest that companies that had been tax aggressive in the pre-period of a tax amnesty program are more likely to participate in Indonesia's prime tax amnesty program. Furthermore, we discover that those tax aggressive companies had become less aggressive in the period and post-period of tax amnesty. These findings are robust to several proxies of tax aggressiveness and Coarsened Exact Matching (CEM) method to handle potential endogeneity problems. We employ Indonesia's unique setting, one of a few developing countries that implement the tax amnesty successfully for the first time. Practical implications: These findings are expected to provide evidence of the effectiveness of the tax amnesty implementation in Indonesia. The results could give insight for policymakers to thoroughly consider the costs and benefits of tax amnesty, and if there is a repeated implementation. Originality/value: This study did not include any further test of the corporate governance mechanism involved in the relationship between tax aggressive companies and tax amnesty participation. Therefore, future studies could consider the limitations and address the issue.
Innovative Bahavior In Higer Education Institution: Does Performance Measurement Systems Matters? Ietje Nazaruddin; Afifah Hasna; Indah Yani
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.27260

Abstract

Purpose: This study aims to empirically examine the direct and indirect effects of performance measurement systems on innovative behavior and analyze the role of psychological empowerment as an intervening variable. Methodology/approach: The study adopts a survey research design, utilizing a questionnaire distributed directly to respondents. Data were collected from 133 respondents representing eight universities in Yogyakarta. A purposive sampling technique was employed to select the sample. Data analysis was conducted using structural equation modeling. Findings: The results indicate that performance measurement systems directly impact innovative behavior. Additionally, the study reveals an indirect influence of performance measurement systems on innovative behavior through psychological empowerment. Practical implications: The study highlights the importance of developing effective performance measurement systems and creating an environment that supports psychological empowerment to enhance innovative behavior within organizations. Originality/value: The novelty of this research lies in the inclusion of psychological empowerment as an intervening variable in the relationship between performance measurement systems and innovative behavior. The findings provide practical insights for practitioners in designing effective innovation strategies and offer directions for future research in this field.
Intellectual Capital Framework For University Based On Lamemba Accreditation Instrument Ihyaul Ulum; Driana Leniwati; Tri Wahyu Oktavendi; Aviani Widyastuti
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.27902

Abstract

Purpose: The purpose of this research is to construct an intellectual capital framework university (ICFU) based on the accreditation instrument of the LAMEMBA study programme (Lembaga Akreditasi Mandiri Ekonomi, Manajemen, Bisnis, Dan Akuntansi). Methodology/approach: The methods used in this research were focus group discussions (FGD) and in-depth interviews with a number of stakeholders in the implementation of the accreditation of LAMEMBA study programmes. Findings: This research successfully constructed an intellectual capital framework for universities (ICFU) based on the LAMEMBA accreditation instrument. Practical implications: This framework consists of three main components, namely human capital, structural capital, and relational capital with details of the number of each item are: human capital 35 items, structural capital 22 items, and relational capital 8 items.
Intelligent Automation Of Fraud Detection And Investigation:A Bibliometric Analysis Approach Lummatul Mahya; Tarjo Tarjo; Zuraidah Mohd Sanusi; Fitri Ahmad Kurniawan
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.28487

Abstract

Purpose:This study aims to examine the use of intelligent automation in the process of detecting and investigating fraud. Methodology/approach:This research is a bibliometric-based systematic literature review (SLR) related to fraud detection. The research sample consisted of 75 articles obtained from the Science Direct, Emerald Insight, IEE, and MDPI databases for the period 2020–2023. Findings: The results of the research show that machine learning and deep learning are the most popular fraud detection techniques used by researchers, and the field of credit card fraud is the most popular field used as a research object. The fields of property insurance, health, cyber phishing, taxation, Shell companies, social programs, Ponzi schemes, and supply chain management are the ones that have the least amount of research, namely only one article for each of these fields. Practical implications: The result show that there are smart tools in detecting fraud in several fields, but it has not been explained whether the existence of these tools can reduce fraud. Originality/value: This research provides novelty in the use of intelligent automation in the process of detecting and investigating fraud.  
Internal Control As A Mediator Of Audit Quality Oyong Lisa; Umi Muawanah; Heriyadi Heriyadi; Ahmad Dahlan
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.29188

Abstract

Purpose: The aim of this research is to analyze the influence of internal control on audit quality, examine the impact of integrity on internal control, investigate the effect of time budget pressure on internal control, assess the influence of integrity on audit quality through internal control, and explore the impact of time budget pressure on audit quality through internal control Methodology/approach: This study adopts an explanatory research approach, which aims to explain the relationships between the variables under investigation. The research sample consists of 72 auditors working in Public Accounting Firms in Surabaya, selected through purposive sampling based on predefined criteria. Primary data was collected using questionnaires distributed through the Google Form platform. After data collection, the analysis was conducted using the Smart PLS method, a statistical analysis approach used to test the structural model and relationships between research variables. Findings: The results of this study confirm that internal control has a significant impact on audit quality. Integrity significantly influences internal control, and time budget pressure also has a significant impact on internal control. Internal control acts as a mediator, explaining the influence of integrity on audit quality, as well as the effect of time budget pressure on audit quality Practical implications: The practical implications of this research encompass auditor training, audit planning, enhancement of internal controls, risk assessment, communication, continuous improvement, reporting, and future research directions in the field of auditing. These implications can be utilized by practitioners, audit firms, organizations, and researchers to elevate audit quality and foster ethical and effective audit practices. Originality/value: The originality and value of this research lies in a comprehensive examination of various factors in the context of auditing, particularly focusing on integrity, time budget pressures, internal controls, and their collective impact on audit quality. This in-depth analysis provides valuable insights for practitioners and researchers in the auditing field, offering practical implications for improving audit quality and promoting ethical auditing practices. In addition, this study introduces a mediation model that illustrates how internal control mediates the influence of integrity and time budget pressure on audit quality, contributing to a deeper understanding of the mechanisms underlying this relationship. Overall, the study's comprehensive approach, methodological rigor, and insightful findings contribute to advancing knowledge in auditing and providing actionable recommendations to improve auditing practice and results.

Page 41 of 55 | Total Record : 548

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