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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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Akuntansi Manajemen Lingkungan, Inovasi Hijau, dan Dampaknya Terhadap Kinerja Manajerial Endang Dwi Wahyuni; Driana Leniwati; Neyla Salsabila
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.v14i2.32141

Abstract

Purpose: The study aims to explain how the application of environmental management accounting and green innovation affects managerial performance in manufacturing companies listed in the BEI in 2021. Methodology/approach: Research methods using explanatory methods. Of the 198 manufacturing companies sampled using purposive sampling, 60 companies obtained samples. Findings: Research results show that environmental management accounting has no impact on managerial performance, and product innovation has an impact on management performance. Environmental management accounting has no impact because some companies charge relatively small environmental costs. But in a descriptive analysis test on the mean value, it yields a minus value, which means that the accounting company's operating cash flow value in 2020 is smaller than in 2021, thus yielding a minus. Practical implications: This is because, at the time of the COVID pandemic, the results were in line with the triple bottom line theory, which measures the performance of a company in a comprehensive way by focusing on profit-making, social concerns, and environmental conservation. Originality/value: In Stakeholder Theory, companies determine and determine environmental management strategies and accounting that are able to maintain the interests of stakeholders, which later stakeholders can contribute to the company to improve company performance and value in the future. Green Innovation can also improve managerial performance by applying new technologies (hardware or software) related to production processes that will lead to energy efficiency, pollution reduction, waste recycling, environmentally friendly design and environmental management within the company.
Determinan dan Peran Kualitas Sistem Informasi Akuntansi Terhadap Akuntabilitas Keuangan Organisasi Perangkat Daerah Karyanto, Karyanto; Sofyani, Hafiez
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.32225

Abstract

Purpose: This research aims to empirically test the determinants and role of the quality of accounting information systems on the financial accountability of regional apparatus organizations Methodology/approach: This research uses samples from OPD in Yogyakarta City. Respondents in this study consisted of 180 people who were SIA users. Data was collected through a questionnaire using a Likert scale. Data analysis was carried out using the CMB test, descriptive statistics, validity test, reliability test, and hypothesis test Findings: The results of the research show that the determinants of AIS are the availability and function of software; network availability and function have a positive influence on AIS quality, while hardware availability and function, adaptability and involvement have no effect on AIS quality. A SIA that has good quality will increase financial accountability Practical implications: In practice, this research is able to provide new insights regarding AIS literacy which influences financial accountability and provides considerations for stakeholders to pay attention to AIS determinations which influence financial accountability Originality/value: The novelty of this research is that there are still very few who have conducted research related to the determinants of AIS quality on financial accountability, especially in OPD. Most AIS research is conducted in the private sector and much focuses on linking AIS with company performance
Enhancing Financial Statement Quality: The Moderating Role Of Coercive Pressure In Government Entities Cahyo Dwi Mulyantoro; Nurkholis Nurkholis; Sari Atmini
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.v14i1.32637

Abstract

Purpose: This study aims to examine the effect of human resource competence, accounting information system quality, and internal control systems on the financial statement quality of central government accounting entities, with coercive pressure as a moderating variable. Methodology/approach: Primary data was collected from 118 central government work units through questionnaire distribution. The data was analyzed using the Partial Least Square (PLS) statistical technique to examine the relationships between variables. Findings: Human resource competence, accounting information system quality, and internal control systems are proven to be factors that can affect financial statement quality. Coercive pressure can strengthen the effect of accounting information system quality on financial statement quality, but it cannot strengthen or weaken the effect of human resource competence and internal control systems. Practical implications: Enhancing the competence of financial statement preparers, utilizing accounting information systems, and implementing effective internal control systems should be encouraged to improve the quality of central government financial statements. Coercive pressure must be responded to properly by utilizing the advantages of accounting information systems. Originality/value: The examination of coercive pressure in moderating the factors affecting the financial statement quality is the novelty of this study.
Environmental, Social, And Governance (ESG) Disclosure, Intellectual Capital And Firm Value: The Moderating Role Of Financial Performance Widya Cita Pramesti; Made Sudarma; Abdul Ghofar
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.v14i1.32849

Abstract

Purpose: This study aims to empirically examine the effect of Environmental, Social, and Governance (ESG) disclosure and intellectual capital on firm value moderated by financial performance. Methodology/approach: This study uses a quantitative approach with a positivism paradigm. The sample in the study was 125 observations from 25 energy sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The data analysis technique in this study uses Hierarchy Regression Analysis through the use of Multiple Regression Analysis and Moderated Regression Analysis (MRA). Findings: The results showed that Environmental, Social, and Governance (ESG) disclosure has no effect on firm value, while intellectual capital has a positive effect on firm value. This study also shows that financial performance is able to moderate by strengthening the relationship between Environmental, Social, and Governance (ESG) disclosure and intellectual capital on firm value. Practical implications: Companies should strengthen and pay more attention to Environmental, Social, and Governance (ESG) disclosure to fulfill the needs of interested parties. Investors should also consider more financial and non-financial information in assessing companies for decision making. Originality/value: This study is a development of previous research that examines separately the effect of Environmental, Social, and Governance (ESG) disclosure and intellectual capital on firm value. This study also adds financial performance variables with Return on Assets measurement as a moderating variable.
Assessing Fraud Deterrence In Private Health Clinics: Policy Implications From West Java Koenta Adji Koerniawan; Galuh Tresna Murti; Rr Sri Saraswati; Hilda Hilda
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.v14i2.32903

Abstract

Purpose: Investigate whether the application of the Fraud Deterrence Propeller (FDP) protocol to assess the entity's maturity level in deterring fraud in privately owned health clinics can be applied, and investigate how the West Java provincial health service regulations relate to preventing fraud in health clinic providers. Methodology/approach: Using a qualitative case study approach with post-positivism philosophy. In-depth interviews with 10 key informants, as well as field observations and literature reviews, were conducted. Data is processed with QDA Miner. Findings: The FDP protocol can be applied to health clinics in Bandung to assess an entity's fraud deterrence maturity level. The dimensions of the FDP concept are used in fraud deterrence policies in the health environment of West Java Province, but are mandatory only in government-owned clinics, and do not apply to private clinics. Practical implications: Private health clinic providers understand the urgency of implementing the FDP protocol to assess fraud prevention maturity. The West Java provincial health service is considering expanding fraud deterrence regulations for private health clinics, especially the implementation of an internal control system and Fraud Control Plan (FCP) and Whistle-Blowing System. Originality/value: The novelty of this research is the use of the Fraud Deterrence Propeller (FDP) protocol in private health clinic providers.
Apakah Peran Etika Kerja Islam Memoderasi Objektivitas dan Komitmen Profesi Terhadap Moral Disengagement Akuntan di Indonesia? Mais, Rimi Gusliana; Hidayah, Nurul; Munir , Munir; Widyastuti Wulaningsih, Ririn
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.33011

Abstract

Purpose: This study purpose is to provide empirical evidence of the role of Islamic work ethics in moderating objectivity and professional commitment to moral disengagement of Indonesian accountants. Methodology/approach: This research is descriptive quantitative, which is measured using the SEM PLS analysis method using the Smart PLS application. Respondents in this research are individuals who work as accountants, auditors and financial staff who work in the Jabodetabek area. Data collection by filling out questionnaires by 214 sample respondents. Hypothesis testing using the p-value test on the boostrapping menu in the SmartPLS application. Findings: The research results prove that (1) Objectivity has a negative effect on moral disengagement; (2) Professional commitment has a negative effect on moral disengagement; (3) Islamic work ethics have a negative effect on moral disengagement; (4) Objectivity with moral disengagement is not moderated by Islamic work ethics; (5) Professional commitment with moral disengagement is not moderated by Islamic work ethics. Practical implications: The implications of the research results provide evidence of the importance of implementing Islamic work ethics in the work environment of accounting offices and the public accounting profession. Originality/value: This research investigates the rarely explored area of accounting morality and includes Islamic work ethics as a key variable. By measuring accountants' moral disengagement, this study provides valuable insights into this field and presents a fresh perspective for future research. This research is one of the few studies that includes Islamic work ethics as a variable when measuring accountants' moral disengagement.
Apakah Pengungkapan ESG Penting Bagi Investor? Saripah, Dedek; Diantimala, Yossi; Arfan, Muhammad
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.33033

Abstract

Purpose: This study examines the significance of ESG disclosure for investors as reflected in the company value of Sharia companies listed on the IDX. Methodology/approach: This study analyses listed Sharia companies’ ESG index on the IDX from 2020 to 2022 with a study sample including 146 observations. A multiple linear regression approach is employed to test the hypothesis. Findings: The results show that environmental disclosure does not affect firm value, while the social disclosure aspect shows a significant positive effect. However, the interesting part is that governance disclosure negatively and significantly affects firm value. Practical implications: Sharia companies need to increase their report on social aspects to gain investor support, while it is necessary to be careful in increasing governance disclosure. Companies must pay attention to their financial structures, they must comply with Sharia principles and not decrease the firm value. Originality/value: This study was conducted to bridge the research gap in previous literature regarding the relationship between partial ESG factors and the value of Sharia companies in Indonesia.
Peran Moderasi Strategi Bisnis Di Antara Thin Capitalization Rule Dan Penghindaran Pajak Ranindya Hendrastuti; Eko Ganis Sukoharsono; Syaiful Iqbal
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.v14i1.33041

Abstract

Purpose: This  study  aims  to  analyze the  effect  of  thin capitalization rule  on  tax avoidance  moderated  by  business strategy. Methodology/approach: The research method used is a quantitative approach with secondary data. Samples were taken  using  purposive  sampling and confirmatory factor analysis result ranking to  obtain  30  multinational companies   registered   on   the   IDX during  the  2014-2019  period excluded multinational companies which are not PMK-169 subject.  So, the total observations data is 180. The research analysis techniques using hierarchical regression analysis. Findings: The results showed that business strategy can moderate between thin capitalization rule and tax avoidance. The defender business strategy weakens the negative influence of the Thin Capitalization Rule on tax avoidance, whereas the prospector business strategy strengthens the negative influence of the Thin Capitalization Rule on tax avoidance. Practical implications: The government could consider easing the Thin Capitalization Rule for companies operating in business sectors dominated by prospectors and tightening the rules for companies operating in business sectors dominated by defenders. Originality/value: There    are    still   no    research references    regarding    thin capitalization rule    on    tax avoidance   moderated   by   business strategy.   This research develops previous research by adding business strategy with confirmatory factor analysis in the moderation model.
Accountability and Management Commitment’s effects on Bumdes Performance during Covid-19 Pandemic: Does Environmental Uncertainty Matter? Rizal Yaya; Refdy Belltonie
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.v14i2.33125

Abstract

Purpose: This study aims to examine the influence of accountability and management commitment on organizational performance during covid-19 pandemic with environmental uncertainty as moderating variable. Methodology/approach: This study used primary data obtained from survey through questionnaires. The measurement scale used in this questionnaire uses Likert Scale of 1-5. There were as many as 100 respondents who participated in this study. The sampling technique used purposive sampling with the following criteria; respondents were BUMDes directors or BUMDes managers, and BUMDes that had been established for more than two years. Then, the hypotheses were tested using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). Findings: The results showcased that environmental uncertainty does not moderate the relationship between accountability and management commitment on organizational performance, while accountability and management commitment have a positive effect on organizational performance. Practical implications: this research provides practical implications for organizations to increase the actualization of accountable principles through strong management commitment so that budgets can be managed effectively and efficiently. Originality/value: This research investigate the moderating effect of environmental uncertainty on the influence of accountability and management commitment on the BUMDes performance.
Determinan Factor On Behaviour Auditor Disfunction Dirvi Abbas; Imam Hidayat
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.v14i2.33147

Abstract

Purpose: This research was conducted on Public Accountants in Indonesia. This study aims to investigate how Time Budget Pressure, Locus Of Control, Independence and Gender are related to Dysfunctional Behavior of Auditors in Indonesia Methodology/approach: Primary data collection method with questionnaire dissemination. Instrument trials use validity and reliability test methods. Test the data using model analysis, normality test, and model test. Test the hypothesis using SEM analysis. Findings: Based on the results of the study shows that there is a positive influence of Time Budget Pressure and Locus Of Control on the Auditor's Dysfunctional Behavior. However, there is no influence between independence and gender on the auditor's dysfunctional behavior. Practical implications: So that IAPI in audit training emphasizes more on case studies of timely completion of work, efficient allocation of audit time and evaluating appropriate audit evidence. Originality/value: There have been many studies in developed countries that discuss time budget pressure and locus of control for dysfunctional auditors, but there are still few studies in developing countries that discuss time budget pressure, locus of control, independence and gender on dysfunctional auditors.

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