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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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Optimalisasi Barang Milik Negara: Penelitian Konsep Capital Charge Dalam Perspektif Peningkatan Efisiensi Penggunaan Aset Pemerintah Boris Satriyo Utomo; Dwi Martani
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.v13i3.29934

Abstract

Purpose: This study aims to analyze the possibility of applying the capital charge concept to the mechanism for managing state assets. This study also elaborates on the prerequisites that must be met for the application of the capital charge. Methodology/approach: This study uses a qualitative approach in the form of a case study conducted at the Directorate General of State Assets Management of the Ministry of Finance Republic of Indonesia. This unit has the authorization to formulate policies in the field of management of state assets. The study was carried out by analyzing literature studies, analyzing data on the management of state assets, and analyzing interview results. The data collection method consists of secondary data for literature analysis and data analysis on the management of state assets. Primary data collection methods were used to analyze interview results. The participants for this study are government officials in the Directorate General of State Assets Management and Directorate General of Treasury Ministry of Finance. Findings: The study found that the concept of capital charge is relevant for managing state assets, especially to the concept of optimizing state assets management. The optimizing concept focuses on the cost efficiency of underutilized BMN. However, in its implementation, it is necessary to take into account the fiscal impact from the perspective of state financial budgeting in the APBN. Practical implications: The implementation of capital charges in state assets management is expected to increase the efficiency usage of state assets which is in an underutilized condition. Originality/value: The study was carried out using the case study method at the unit which has the authority to formulate policies in the field of management of state assets. Previous research in Indonesia was done using another method.
Professional Scepticism, Independence, Information Technology, Auditor Competence, And Audit Quality M. Rasuli; Arumega Zarefar; Atika Zarefar; Razana Juhaira Johari
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.v14i1.29963

Abstract

Purpose: This study aims to obtain empirical evidence regarding the effect of professional scepticism, independence, information technology, and auditor competence on audit quality. Methodology/approach: This study uses a quantitative approach with primary data in the form of questionnaires. Respondents of this study were 68 auditors of BPK RI Representative of Riau Province. Regression analysis using the PLS-SEM method. Findings: The results showed that professional scepticism and BPK auditor competence significantly positively affected BPK audit quality. Other results show that independence and information technology do not significantly affect BPK audit quality. Practical implications: These results provide a new understanding of independence and information technology in conducting audits in the public sector. Although BPK is an external auditor for all government agencies, the income of BPK employees or auditors comes from the government, so independence is not quite appropriate to be pinned on BPK auditors. Still, the objective attitude of each BPK auditor in carrying out audits at government agencies must be improved.  Originality/value: These results contribute to the development of literature on the determinants of audit quality.
The God Locus Of Control, Moral Disengagement and Ethical Perception Of Accounting Students: The Role Of Gender Amelia Oktrivina; Lies Putriana; Murthada Sinuraya
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.30105

Abstract

Purpose: The purpose of this study is to add to the understanding of ethical viewpoints in a corpus of accounting student literature, by using mediation and moderation models to examine the interaction between belief in divine control, moral detachment, gender, and ethical insight. Methodology/approach: A total of 324 students contributed to the study by completing a two-stage online survey. Findings: Using hierarchical moderated regression analysis, the findings underscore a substantive correlation between belief in divine control and moral detachment and ethical acumen. Practical implications: Moral detachment showed a negative correlation with ethical insight and served as an intermediary in the relationship between belief in divine control and ethical acumen. Originality/value: Furthermore, this study illustrates that gender acts as a condition variable affecting the correlation between belief in divine governance and moral disengagement, as well as the relationship between moral disengagement and ethical understanding, indicating that the dynamics of these relationships are affected by gender differences.
Kualitas Laporan Keuangan Desa: Sebuah Studi Di Kabupaten Boyolali Junaidi Junaidi; Briyan Efflin Syahputra; Enny Itje Sela; Mohamad Mahsun
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.30123

Abstract

Purpose: This study examines how financial management and asset management affect the quality of village financial reports in Boyolali Regency, Central Java. Methodology/approach: In order to gather research data, surveys and questionnaires were employed as the primary method and instruments in this quantitatively oriented study. This study also employed the FGD method to generate the question items/indicators included in the questionnaire. 252 village administrations from the Boyolali Regency participated in this study as respondents. Moreover, survey data was analyzed using multiple regression analysis. Findings: The quality of village financial reports has been demonstrated to be positively impacted by both asset and financial management. Practical implications: The findings of this study can serve as a valuable foundation and point of reference for regional administrations and associated parties, particularly for village administrations across Indonesia, so they can create high-quality village financial reports. Originality/value: The research model used in this study is still relatively rare in Indonesia. This study has simultaneously analyzed the influence of financial management and asset management factors in order to improve the quality of village financial reporting.
Peran Unsur Meta-Utaut, Penerimaan Paylater dan Persepsi Penggunaan Terhadap Antropomofisme Indonesia NadaFajar Nurmani'ah Widiarti; Nurkholis Nurkholis; Lilik Purwanti
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.v14i1.30186

Abstract

Purpose: Applying the integration of UTAUT and MTAM theories, this study investigates the acceptance and usage of paylater from the Indonesian anthropomorphism perspective. Methodology/approach: Quantitative research strategy using methods for gathering data via questionnaires. Using the Lameshow formula, which yields 384.16, the sample size was calculated and rounded to 400 individuals. The combined strategy of the SEM-ANN method is used in this study's data analysis. Findings: The research presented here demonstrates that behavioral intentions are mostly determined by their performance expectations. The elements of effort expectancy, social influence, facilitating condition, hedonic motivation, habit, and trust in shaping user behavioral intentions all support this. However, perceived risk and perceived cost have the effect of decreasing behavioral intention to use. One of the things that encourages usage behavior is its goal. Practical implications: This empirical study breaks out the paylater adoption-influencing aspects from an Indonesian social perspective. IT developers can create user-friendly or widely approved paylater applications in this approach. Originality/value: This study builds pricing value components by combining the UTAUT and MTAM methodologies with structural equation modeling (SEM) and analysis of neural network (ANN) techniques. In recognizing connections that are linear and non-linear. 
Income Shifting And Tax Avoidance: Evidence In Indonesia Putra Hidayat; Rosidi Rosidi; Zaki Baridwan
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.v14i1.30236

Abstract

Purpose: This study aims to examine the effect of income shifting instruments on tax avoidance efforts. The instruments focused on transfer pricing and intangible assets, and the role of multinationality in moderating both Methodology/approach: The sample selection used a purposive sampling method with a final sample of 110 observations. With secondary data from the company's annual report and financial statements, this study uses Panel Data Regressions and Moderated Regression Analysis (MRA) with Stata 15. Findings: The results show that transfer pricing has a positive effect and intangible assets have a negative effect on tax avoidance. Also, multinationality only moderates the relationship between transfer pricing and tax avoidance. Practical implications: This study contributes to helping companies evaluate performance by always complying with tax regulations. Nowadays, there are regulations governing transfer pricing mechanisms and ownership of intangible assets and this study can be an assessment of the regulations effectiveness. Lastly, this study offers empirical evidence to support the discourse of the two pillars of the international tax architecture agreement at the G20 event, where no studies have yet attempted to provide this information. Originality/value: This study uses multinationality as a moderating variable which in previous studies was widely used as an independent variable. This study also uses Internalization theory to explain tax avoidance in cross-border transaction context, especially related to transfer pricing and intangible assets
Peran Moderasi Koneksi Politik Pada Pengaruh Karakteristik CEO Terhadap Kinerja Keuangan Perusahaan Fahrizal Irfan Alfianto; Gugus Irianto; Yeney Widya Prihatiningtias
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.31389

Abstract

Purpose: This study aims to provide empirical evidence of the impact of CEO characteristics (busyness, economic education, ownership) on corporate financial performance with CEO political connections as a moderating variable. Methodology/approach: This research is a quantitative study utilizing secondary data. The sample was taken using purposive sampling method, thereby obtaining data from 352 non-financial companies listed on the IDX during the 2016-2022 time period. The total observations made were 2306. The data was analyzed using multiple regression analysis support by the Stata 14 application. Findings: The regression analysis results indicating CEO economic education has a positive effect on return on asset (ROA). Meanwhile, CEO political connections moderate the positive effect of CEO ownership on corporate financial performance (ROA) and moderate the negative effect of CEO economic education on corporate financial performance (ROA). Practical implications: Companies should consider the characteristics of CEOs in accordance with the company in order to enhance financial performance. In addition, potential CEOs should improve their characteristics to have a positive impact on the corporate financial performance. Originality/value: This research develops a model related to CEO political connections in moderating the influence of CEO characteristics (busyness, economic education, ownership) on company financial performance. Keywords:  CEO Busyness; CEO Education; CEO Ownership; CEO Political Connections; Corporate Financial Performance; Return on Asset (ROA).
Ethics Perspective of Quality Accounting Information and Future Certainty: A Pattern of Rationally Perceived Decision Muljanto Siladjaja; Trinandari Prasetya Nugrahanti; Pamela Magdalena
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.v14i1.31405

Abstract

Purpose: This research tested the distinctive capability of detecting misleading information when real earnings have positively stimulated the smooth movement of the market price. Methodology/approach: This causal research used the primary data from the investor community in 2022, which amounted to 3.242 respondents for running SEM and endogeneity testing; FGD has been the fittest validation process for capturing the rationality models. Findings: High consistency of integrity-characteristic played a crucial role in designing a prudent accounting treatment which indicates the ethics code related to highly sustainable business during an uncertain future global economy. Inevitably, a measurement of trust in high earning quality pointed out that this quality measurement is to protect this investment decision in a highly secured, safe area. Practical implications: One centralized platform of financial reporting services should support the attractiveness of obedience and compliance as an incomparable advantage of positive earnings management. High-prospected firms should be assessed by high-quality accounting information; the delisting procedure has been prioritized firmly for low-prospect ones.  Originality/value: This research explores the pattern of predictive simulation modeling as the existence of game theory, adapted from simplex-linear programming; this rationality model has strengthened as a fundamental requirement to illustrate high future certainty.
The Moderating Roles Of Environmental, Social and Governance Disclosures On Company Ownership Structure And Tax Avoidance Rika Nur Widiastutik; Syaiful Iqbal; Moh. Khoiru Rusydi
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.31769

Abstract

Purpose: The aim of this study is to investigate the moderating roles of environmental, social, and governance disclosures in the relationship between company ownership structure and tax avoidance was investigated. The company ownership structure consists of family ownership, foreign ownership, and institutional ownership. Methodology/approach: Quantitative is the type of this research with using secondary data. Data collected from company reports that is annual reports, sustainability reports, and OSIRIS database. The data was analyzed using hypothesis tests. Findings: The results of this study demonstrated that family ownership has a positive influence and foreign ownership has a negative influence, while institutional ownership has no influence on tax avoidance. Furthermore, this study revealed that environmental, social, and governance disclosures can weaken the influence of family ownership relationships, strengthen the influence of foreign ownership relationships, and prevent tax avoidance. In addition, environmental, social, and governance disclosures cannot moderate roles the influence of the relationship between institutional ownership and tax avoidance. Practical implications: The tax authority can improve the regulations about procedures for implementing transfer price agreements in special company relationships by considering environmental, social, and governance disclosures, so as to prevent an increase in tax avoidance. Originality/value: This study adds environmental, social, and governance disclosures to classify the inconsistency previous research which are thought to have a combined influence on the relationship between company ownership structure and tax avoidance.
Tax Avoidance by Reputable Companies: Does Brand Value Have Moderating Role? Debby Prima Andriawan; Roekhudin; Syaiful Iqbal
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.31775

Abstract

Purpose: To examine the effect of profitability and capital intensity on tax avoidance and to determine the role of brand value in moderating the effect of profitability and capital intensity on tax avoidance. Methodology/approach: Using a purposive sampling method, producing 190 observation data from 75 companies listed on the Indonesia Stock Exchange and included in the top 100 strongest and most valuable brands published by Brand Finance in 2017 to 2019. The relationship between variables will be tested using data panel regression analysis with moderation effects (Moderation Regression Analysis). Findings: Profitability has a positive effect on tax avoidance, while capital intensity has a negative effect on tax avoidance. Furthermore, the moderating role of brand value was found in the effect of profitability on tax avoidance, but not found in the effect of capital intensity on tax avoidance. Practical implications: When companies avoid taxes, they not only take into account their profitability but also consider their brand value. High brand value shows that the company has a good reputation, and in essence the company will try to maintain its good reputation by not avoiding taxes. Originality/value: Provides empirical evidence on the moderating role brand value on the effect of profitability and capital intensity on tax avoidance.

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