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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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The Effect of Medical Managers' Accountability To Managerial Performance: The Role Of Commitment As Mediating Variable Suryo Pratolo; Tiyas Puji Utami
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.v14i2.33410

Abstract

Research Objective: This research aims to test the felt accountability of medical managers who have a hybrid role in improving managerial performance, through commitment as a mediating variable. Method/approach: This research is survey research using questionnaires distributed directly to respondents. The data obtained consisted of 460 medical manager respondents from Community Health Centers (Puskesmas) and Pratama Clinics. Sampling used purposive sampling technique. Data analysis was carried out using structural equation models. Results: The research results show that medical managers who have a sense of accountability or responsibility for their managerial work will be more motivated to improve managerial performance through their commitment. Practice implications: Its importance for complex organizations such as Healthcare. Specifically, this research offers insight into organizational support for hybrid identity constructs, such as a doctor taking on the role of medical manager. Originality/novelty: Research on felt accountability is still rarely carried out, especially in developing countries like Indonesia.
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal: Studi Kasus Pada Sektor Industri Asuransi Dwi Urip Wardoyo; Adventia Dita Andani
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.v14i2.33497

Abstract

Purpose: The aim of this research is to determine the influence of the capital structure of the insurance industry listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period which is influenced by profitability, leverage, asset structure and company size. Methodology/approach: This research uses quantitative methods and uses purposive sampling techniques to collect observation data from a sample of 17 companies so that this research obtained 68 samples. Furthermore, data analysis in this research involves descriptive statistical analysis and panel data regression analysis using Eviews version 12 software. Findings: The findings of this research indicate that profitability and leverage are able to have a positive influence on the company's capital structure. Meanwhile, the asset structure and company size cannot have an influence on the capital structure of the insurance industry listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. Practical implications: Practically this research contributes to investors and potential investors to always be wise in considering factors that affect the company’s capital structure so that it can make the right investment. Contributions are also given to the company to pay attention to variables that may risk affecting the capital structure so that the company does not suffer losses. Originality/value: Integrating four independent variables with a special focus on the insurance industry listed on the Indonesia Stock Exchange for the 2019-2022 period
Moderasi Dukungan Pemerintah dan Mediasi Perubahan Strategis Terhadap Kinerja UMKM Nur Fitriana; Siti Rodiah; Rara Nagita; Olitsha Amanda; Imelia Sari
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.v14i2.33629

Abstract

Purpose: This research tries to see the influence of the availability of financial capital, innovative work behavior, strategic changes, and government support on the performance of MSMEs Methodology/approach: Using mediation and moderation models, this research tries to examine the relationship between these variables. The research method used was a quantitative approach with 100 respondents from MSMEs in Riau Province taken using a cluster random sampling technique. The research analysis technique uses path analysis using the Smart PLS tool which aims to look at the outer model, inner model and hypothesis testing. Findings: this research succeeded in proving that government support can strengthen the relationship between the availability of financial capital, innovative performance behavior and strategic changes to the performance of MSMEs. However, this research has not been able to prove the direct influence of innovative performance behavior and the indirect influence of strategic changes on the performance of MSMEs Practical implications: The results of this research have an impact on the importance of government support in MSME finance. The government is expected to pay more attention to MSMEs' needs for sufficient and stable finance. Originality/value: There are still limited research references regarding the availability of financial capital, innovative work behavior, and the performance of MSMEs mediated by strategic change and moderated by government support. This research develops previous research which is modified in the mediation and moderation model
The Moderating Role Of Good Corporate Governance In The Relationship Between Green Innovation, Environmental Disclosure And Firm Value Samhadi; Roekhudin; Syaiful Iqbal
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.v14i3.33925

Abstract

Purpose: This research examines and analyses the effect of green innovation and environmental disclosure on firm value. This study also adds the role of good corporate governance as a moderating variable on the relationship between green innovation and environmental disclosure with firm value. Methodology/approach: This research uses an explanatory method with a quantitative approach. Findings: The results of this study indicate that environmental disclosure has a positive effect on firm value, while green innovation has no effect on firm value. Furthermore, the results of the moderation regression analysis show that the role of good governance can strengthen the relationship between green innovation and environmental disclosure with firm value. Practical implications: This research is expected to be a consideration for investors so that companies can implement good corporate governance through green innovation and environmental disclosure as a form of concern for the environment and sustainability. Originality/value: This study adds the moderating variable of good corporate governance, which is thought to have a combined influence in the relationship between green innovation and environmental disclosure on firm value which aims to answer the inconsistency of previous research findings. This study also uses a research sample with the latest year, thus providing research results that are relevant to current conditions.
Dynamics Of Asean, US, and China Capital Market Relations: Before, During and Post Covid-19 Hariani, Swarmilah; Halim, Abdul; Hendryadi, Hendryadi; Budiharjo, Roy; Malik, Hafiz Abdul Samee
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.v14i3.34137

Abstract

Purpose: The study aims to uncover the dynamics of the relationship between ASEAN countries (Malaysia, Singapore, Thailand, and the Philippines), the US, and China to the Indonesian capital market. Methodology/approach: This study uses weekly composite stock price index data for two observation periods: January 2016 to December 2019 (pre-COVID-19) and January 2020 to December 2023 (during and post-COVID-19). The econometric model is analyzed separately for (i) Indonesia and other ASEAN markets, and (ii) Indonesia, the US, and China. Findings: The ARDL cointegration analysis reveals that before COVID-19, the Indonesian stock market was influenced by Malaysia, the Philippines, and Thailand within the ASEAN data group, while only China had a long-term impact within the Indonesia-US-China data group. In the short term, there was a stronger link between the Indonesian capital market and Malaysia compared to Singapore, the Philippines, and Thailand. After the pandemic, there was a significant increase in the relationship between China's capital market and Indonesia, while the impact of the U.S. stock exchange on Indonesia was considered insignificant in the short term. Practical implications: This study can help investors and policymakers make informed decisions regarding portfolio diversification and risk management. More importantly, the long-term impact of China on the Indonesian stock market; so investors in Indonesia need to monitor and assess developments in the Chinese market for potential long-term implications. Originality/value: This study offers new insights into the dynamics of the relationship between the Indonesian capital market and ASEAN, the US, and China; a topic that has been relatively under-researched in the context before and after the COVID-19 pandemic.
Does Transfer Pricing, Sales Growth and Capital Intensity Affect Tax Aggressiveness? Putri Aisyah; Noval Adib; Virginia Nur Rahmanti
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.v14i2.34230

Abstract

Purpose: This research aims to analyze the effect of transfer pricing, sales growth, and capital intensity on tax aggressiveness. Methodology/approach: The population of this research are mining companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022, with 83 companies. Data analysis technique uses descriptive analysis and multiple regression analysis using the SPSS 27 to analyze. Findings: The results of this research show   that   transfer pricing   have a positive effect   on   tax aggressiveness. Meanwhile, sales growth and capital intensity variables have a negative effect on tax aggressiveness. Transfer pricing, sales growth, and capital intensity collectively have a significant effect on the level of corporate tax aggressiveness. Practical implications: The implications of this research can increase knowledge and serve as considerations for the government in formulating tax policies to address weaknesses in tax regulations in the future. The findings from this research can provide understanding of the factors that drive tax aggressiveness, especially within mining companies. Thus, this research has the potential to significantly contribute to the government in improving tax policies, strengthening national revenue, and promoting fairness in the overall tax system. Originality/value: This research examines mining companies in the most recent 5 years. The main focus of this research is to update understanding of how transfer pricing practices, along with economic variables such as sales growth and capital intensity, influence companies' aggressive policies in managing their tax obligations. By this relevant period, this research is expected to provide new insights into corporate tax strategies in the context of a dynamic and complex industry such as mining.
Konsep Pencegahan Fraud: Berdasarkan Pada Pemahaman “Skizofrenia” dan Psy-Complex Theory Ybanez Vijeysechan Hamadi; Iwan Triyuwono; Ali Djamhuri
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.v14i2.34550

Abstract

Purpose: The objective of this research is to formulate a fraud prevention concept based on psychological dynamics of fraud committers. Methodology/approach: This postmodernism research uses a case study approach regarding the psychological processes of fraud committers which are similar to the metaphor of “Schizophrenia”. The data of this research was acquired from interviews with fraud committers, an observer, and a person with authority. The analysis was conducted using psy-complex theory, which consists of psychoanalysis and psychotherapy methods. Findings: This study finds that economic and social pressure contribute to the vulnerability of showing symptoms similar to the metaphor “schizophrenia” will get more severe (the fixated phase). This condition increases the tendency of individuals to engage in activities that are not based on logical reasoning. Therefore, the formulation of fraud prevention concept that is based on the balance in psychological dynamics, between the elements of mind, conscience, and behavior, can be used to recover human’s mental wellbeing. Practical implications: The fraud act can be committed by anyone. The regulations relating to mental health need to be considered, it’s important part of reducing an individual's motivation to cheat. Originality/value: The formulation of a fraud prevention concept rooted in the balance of human psychology, between the mind, conscience, and behaviour
Application of The Philosophy of “Gotong Royong” To Improve Tax Compliance in Indonesia Gita Arasy Harwida; Heru Tjaraka
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.v14i2.35291

Abstract

Purpose: This research aims to offer the concept of gotong royong (mutual cooperation) in Indonesia as one of the factors that must be applied in order to improve tax compliance in Indonesia Methodology/approach: This study is a qualitative study with a library-research approach. Findings: Gotong royong, which means mutual cooperation, is a philosophy that has been ingrained in the Indonesian people; therefore, it should be an important component in carrying out counseling, socialization, and tax inclusion education for the Indonesian people. So, the perspective on tax obligations and compliance shifts from what was only an obligation to becoming a common necessity in building an independent and more sovereign Indonesian state. Practical implications: Theoretically, this research provides a new perspective on the application of social interaction theory and the theory of planned behavior, although the concepts offered in this article still require further study at the practical level. Originality/value: Research related to tax compliance has mostly been carried out using a quantitative survey approach or an empirical study approach. However, this research examines tax compliance from a different perspective, namely the philosophy of tax as a tool in developing the country, which is actually an embodiment of the local philosophy of Indonesia called gotong royong. To the best of the researchers' knowledge, this has not been widely implemented.
ESG Disclosure: Moderating Thin Capitalization, Transfer Pricing and Tax Aggressiveness Reka Mayangsari, Sinta; Khoiru Rusydi, Mohamad; Amirya, Mirna
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.v14i3.35509

Abstract

Purpose: Empirically, this study aims to examine the role of ESG Disclosure in moderating thin capitalization and transfer pricing on tax aggressiveness. Methodology/approach: The population in this study is energy companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. By referring to associative research as the type of research and purposive sampling technique in determining the sample, 105 energy companies listed on the IDX from 2018-2022 were obtained. Multiple linear regression using MRA was used as the analysis technique with SPSS 29 as the analysis tool. Findings: The results showed that thin capitalization has a negative effect on tax aggressiveness and transfer pricing variables have a positive effect on tax aggressiveness. ESG disclosure in this study is able to weaken the relationship between thin capitalization and transfer pricing on tax aggressiveness. Practical implications: The implication of this study is that companies can better improve their tax planning through a deeper understanding of ESG disclosure, thin capitalization, transfer pricing, and tax aggressiveness. By paying attention to ESG factors, companies can not only optimize financial returns but also improve compliance and transparency, and minimize negative impacts on the environment and society. This research also provides valuable insights for investors, allowing them to evaluate the risks and opportunities associated with corporate tax planning, so that investment decisions can be more focused on sustainability and social responsibility. Originality/value: This study examines the tax aggressiveness strategy carried out by energy companies through thin capitalization and transfer pricing practices. The addition of ESG disclosure as a moderator in this study serves to narrow the use of tax regulation loopholes so as to weaken the practice.
Testing Mediation Disclosure Of GHG On The Relationship Between Corporate Governance And Firms’ Value Susbiyani, Arik; Animah, Animah
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.v14i3.34412

Abstract

Purpose: The aim of this research is to examine the mediating effect of disclosure of GHG on the relationship between corporate governance represented by independent commissioners, board of directors, and management ownership on firm value Methodology/approach: The research uses panel data from the annual reports of manufacturing companies listed on the IDX from 2020 to 2022 totaling 114 data. Findings: This result shows that Corporate governance contributes positively to disclosure of GHG and firm’s value. Disclosure of GHG can improve a firm's value when the role of independent commissioners and managerial ownership mechanisms are effective in controlling the management. However, the board of directors does not contribute to firm’s value. Practical implications: These findings can motivate companies to optimize the environment by utilizing environmentally friendly technology that has added value, namely by the actions of reusing, reducing and restoring. Managers who care about green investment will be more open in disclosing GHG so that they get a good response from stakeholders Originality/value: There are still limited research references regarding corporate governance on company value mediated by disclosure of GHG. This research develops previous research by exploring modified GHG disclosure in a mediation model.

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