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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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Cash Conversion Cycle, Asset Turnover, Capital Expenditure and Firm Value: The Mediating Role of Profitability Iman Sofian Suriawinata; Elin Tri Budiyani; Rimi Gusliana Mais; Muhammad Anhar
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.v13i3.25161

Abstract

Purpose: To examine the impact of the cash conversion cycle, asset turnover, and capital expenditure on firm value, using profitability as the mediating factor. Methodology/approach: Using a sample consisting of 61 non-cyclical consumer goods listed firms in Indonesia from 2016 to 2021, a structural equation modeling is employed to analyze the direct, indirect, and total effects of the vari-ables being studied on firm value. Findings: The cash conversion cycle does not have signi-ficant direct or total effects on firm value, but it has a negative and significant indirect effect on firm value through profitability. Asset turnover and capital expen-ditures directly significantly affect firm value in different directions, but they both have positive and significant total effects on firm value. Profitability fully mediates the effect of the cash conversion cycle on firm value, and partially mediates the effect of capital expenditures on firm value. Practical implications: To ensure value creation, firms are suggested to monitor the cash conversion cycle, enhance asset turnover, and ensure the profitability of capital expenditures. Originality/value: Providing empirical evidence on the mediating role of profitability in analyzing the effect of the cash conversion cycle, asset turnover, and capital expenditures on firm value.  
Efek Moderasi Karakteristik Ceo Perusahaan Mendunia Pada Hubungan Kualitas Informasi Akuntansi Dan Nilai Perusahaan Muthmainnah; Yossi Diantimala; Riha Dedi Priantana
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.v13i3.25418

Abstract

Purpose: This study aims to examine whether CEO characteristics strengthen the effect of financial statement information quality on the firm value of well-known global companies. Methodology/approach: The sample is 366 well-known globally non-financial companies listed on the Asia Pacific Stock Exchange in 2019-2021. The sample was selected using a purposive sampling technique with criteria that companies’ annual and financial reports can be freely accessed. The analysis technique used is panel data regression analysis. Findings: The results show that the timeliness of financial reports and timely loss recognition significantly affect firm value. However, the effect of earnings management on firm value is not significant. Furthermore, CEO tenure, CEO gender, and CEO accounting education affect firm value significantly. This study contributes to the literature regarding the moderating effect of CEO characteristics in strengthening the effect of accounting information quality on firm value. Then it provides a view of the crucial effect of CEO characteristics in strengthening the impact of accounting information quality on a company's value. Practical Implication: Companies must pay attention to the financial report information and CEO characteristics such as CEO tenure, CEO gender, and CEO educational background in order to increase company value. Originality/value: This research is the first that examines the moderating effect of CEO characteristics on the impact of accounting information quality on the firm value of well-known global companies on the Asia Pacific Stock Exchange
Pengembangan Instrumen Investment Readiness Sebagai Pedoman Penilaian Kesiapan Pendanaan Start-Up Di Era Ekonomi Digital Denies Priantinah; Ratna Candra Sari; Patriani Wahyu Dewanti; Arin Pranesti
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.25769

Abstract

Purpose: This research aims to develop instruments to measure start-up funding assessments. The dimensions of measuring funding and Investment readiness consist of eight dimensions adopted from the investment guide. Methodology/approach: This research is based on solving specific problems by improving the instructional design process and developing new models, tools and procedures regarding Investment readiness instruments as guidelines for assessing start-up funding readiness in the digital economy era. An investment readiness instrument is advanced by holding a Focus Group Discussion (FGD) with experts in start-up investment. Findings: The results of this study contribute to developing an investment readiness instrument as a guideline for assessing start-up funding readiness for the start-up. Practical implications: The practical implication of this research is that investment readiness instruments can assist start-ups in assessing financial and non-financial performance, which is helpful for funding applications and start-up financing. Originality/value: This research has social implications for investors and creditors in order to make relevant decisions regarding investment and funding for start-ups.
Hexagon Sustainability: Dekonstruksi Pentuple Bottom Line Susi Handayani
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.v13i3.26024

Abstract

Purpose: to explain how the concept of comprehensive sustainability is based on an Islamic perspective (Al Quran and Hadith). Methodology/approach: This research is a study using the method of literature study on the topic of sustainability in an Islamic perspective. Data analysis in this study uses the concept of technology to deconstruct the Pentuple Bottom Line (PBL) concept. This research will present the hexagon bottom line concept, which is more complete than the PBL, QBL, and TBL concepts. Findings: Sustainability consists of six elements: profit that profit or welfare in the economic aspect is important, but must be balanced with other P; planet means that maintaining the natural environment as a counterweight to the operational activities of an organization's contribution; people which means that a balance with the welfare of the community (internal and external to the organization) or the community is important to contribute to the corporation; prophet explains that mental and spiritual balance in the process of preserving the life of an organization; purpose that the real purpose and happiness of humans is to meet God, so humans must be able to maintain habluminallah well; phenotechnology explains that the phenomenon of information technology must be an important part of maintaining corporate survival. Practical implications: The implementation of sustainability should be done comprehensively by taking into account the elements of profit, people, planet. Prophet, purpose, and phenotechnology. Originality/value: This research adds technological elements to the PBL concept, thus deconstructing the PBL concept. The deconstruction in this research will be able to produce a new concept based on the Islamic perspective (Al Quran and Hadith).
Determinan Kepatuhan Wajib Pajak UMKM Dengan Modernisasi Sistem Administrasi Perpajakan Sebagai Variabel Moderasi Ari Pratama; Dekar Urumsah
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.26422

Abstract

Purpose: This research aims to analyze and test the influence of tax understanding, tax policy and tax sanctions on taxpayer compliance in UMKM with modernization of the tax administration system as a moderating variable. Methodology/approach: Associative research using a quantitative approach. This study uses survey methods and questionnaire techniques which are distributed directly or online to UMKM actors. The total data that met to be analyzed amounted to 123 and were analyzed using the Smart Partial Least Square. Findings: The results of the research state that tax policy and tax sanctions influence taxpayer compliance in UMKM. Practical implications: This research is important because it can provide input to the Directorate General of Taxes regarding UMKM taxpayers. Originality/value: Adding the tax administration system modernization variable as a moderating variable to determine the factors that mediate behavioral intentions with actual behavior.
How CSR Performance and Financial Report Quality Affect Corporate Share Prices? Case of Indonesia Suhita Whini Setyahuni
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.27557

Abstract

Purpose: This research intends to investigate the impact of financial report quality and CSR performance on the firm share prices. Methodology/approach: The 78 firms-years observation of LQ-45 public listed companies in Indonesia from 2019 to 2020 is used in this study. The financial report quality is measured by the accrual-based model of earning management, while CSR performance is measured by the amount of CSR spending. The OLS regression is applied to test the hypotheses. Findings: The findings show that there is no effect of financial report quality on the share prices. On the other hand, CSR performance plays an important role in influencing a company’s share prices. CSR performance has a positive effect on share prices. The financial report failed to ensure that there is no existing information asymmetry within the organization. While CSR performance is a form of social-engaged activities in order to achieve social benefits and legitimation. Practical implications: In the context of legitimacy and agency theory, these findings provide fruitful insight into how the firm performance is valued by investors, which is not only based on financial performance but also based on non-financial performance. Originality/value: By providing a new measurement of CSR performance, this study is different to most existing CSR kinds of literature. 
Akuntabilitas Kinerja Instansi Pemerintah: Faktor-Faktor yang Memengaruhinya Azmi Rosayda; Icuk Rangga Bawono; Oman Rusmana
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.v13i3.27638

Abstract

Purpose : The research was conducted to examine whether there is an effect of performance-based budget variables, government internal control systems, compliance with laws and regulations, and human resource competencies on the performance accountability of public sector agencies in the Regional Work Unit in Pemalang Regency. Methodology/approach: The use of a sample of 120 respondents spread across each Pemalang Regency using questioner. There are criteria needed in collecting research samples using purposive sampling method. Findings: The results of research with SPSS version 25 provide conclusions performance-based budgeting affects the performance accountability of public sector agencies,  the government internal control system does not affect the performance accountability of public sector agencies, compliance with laws and regulations does not affect the performance accountability of public sector agencies, human resource competence affects the performance accountability of public sector agencies. Practical implications: This research is expected to be a reference material for local government officials in making decisions regarding the performance accountability of government agencies.
Peran Mediasi Manajemen Laba Diantara Struktur Modal Dan Kinerja Keuangan Nik Amah; Abd. Rohman Taufiq; Adhelia Oktavian Putri Diyanto
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.v13i3.27712

Abstract

Purpose: This study aims to analyze the effect of capital structure on financial performance mediated by earnings management. Methodology/approach: The research method used is a quantitative approach with secondary data. Samples were taken using purposive sampling to obtain 22 food and beverage subsector companies registered on the IDX during the 2017-2021 period. So, the total observations data is 110. The research analysis techniques using path analysis consist of statistic-t test and sobel test. Findings: The results showed that capital structure has a significant negative effect on financial performance, capital structure has no effect on earnings management, earnings management has no effect on financial performance, and earnings management cannot mediate between capital structure and financial performance. Practical implications: If the company's debt is getting higher, it will cause a real decrease in financial performance. However, agent financing originating from the capital structure can prevent earnings management actions so that these actions do not sufficiently affect financial performance. Originality/value: There are still limited research references regarding capital structure on financial performance mediated by earnings management. This research develops previous research by exploring earnings management with modified Jones measurements in the mediation model.
Optimalisasi Nilai Perusahaan Melalui Moderasi Peran Good Corporate Governance Nur Ravita Hanun; Aisha Hanif; Surya Ningrum
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.v13i3.28029

Abstract

Purpose: This study aims to determine the role of GCG in moderating the effect of CSR Disclosure, Profitability and Intellectual Capital on Company Value. Methodology/approach: The number of samples in this study was 87 samples determined by the purposive sampling method. Data analysis techniques using Partial Least Square (PLS) software. Findings: The results showed that Intelectual Capital has no effect on company value, while CSR disclosure and profitability affect company value. In addition, the results of moderation tests show that GCG cannot moderate the effect of CSR disclosure, profitability and IC on company value. Practical implications: The basic chemical industry carries out social responsibility to the community by expressing Corporate Social Responsibility. Stakeholders tend to appreciate companies that pay more attention to social responsibility so as to produce a good image and increase profitability. Originality/value: The novelty of this research is about the object of research in basic industry and chemistry. It also adds the Intelectual Capital variable as an independent variable.
Do Corporate Governance and Bank-Specific Factors Matter On Banking Financial Performance? Lilik Handajani; Akram Akram; Ayudia Sokarina
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.28367

Abstract

Purpose: This study explores and presents empirical evidence on the influence of self-assessment of bank corporate governance and bank-specific factors on the financial performance of commercial banks in Indonesia. Methodology/approach: We conducted the study on 35 Indonesian public banks listed on the Indonesia Stock Exchange from 2017 to 2021. Using structural equation modeling, a thorough analysis was performed on a dataset of 160 observation samples that were carefully selected through purposive sampling. Findings: This study found that the implementation of corporate governance, which is proxied by the rating of self-assessment of corporate governance, and bank-specific factors significantly affect bank financial performance. The better the corporate governance self-assessment rating, the better the bank's financial performance. Other results indicate that bank-specific factors, as reflected by bank ownership, size, and diversification, significantly positively contribute to bank financial performance. Practical implications: This research aims to provide valuable insights that can support the Indonesian Financial Services Authority (OJK) in implementing effective corporate governance practices. It focuses on enhancing risk management, strengthening the bank's internal capacity, and ensuring compliance with regulations to promote best practices in bank management. Originality/value: This study provides new insight by examining the factors influencing financial performance in the banking sector, focusing on bank-specific factors and the regulatory aspects of Indonesian banking governance.

Page 42 of 49 | Total Record : 484

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