Jurnal Reviu Akuntansi dan Keuangan
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.
Articles
484 Documents
<![CDATA[3P (Propel, Plunge, Portray): A Reflective Analysis Of The Accountant's Role In Embedding Sustainability In MSMEs ]]>
<![CDATA[Ika wahyuni, Nining]]>;
<![CDATA[Ganis Sukoharsono, Eko]]>;
<![CDATA[Roekhudin]]>;
<![CDATA[Baridwan, Zaki]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36170
<![CDATA[Purpose: This research aims to construct the role of accountants in embedding sustainable business practices in MSMEs. Methodology/approach: In constructing the role, the researcher used a participatory action research (PAR) approach. To represent various types of accounting professions, this study used accountant educators as participants. Data were collected through observations, interviews, and group discussion forums. After going through a triangulation process to check its validity, the data was then processed by thematic analysis. Findings: This research successfully constructs the role of accountants in instilling sustainable business practices consisting of three role pillars, namely 3P: propel, plunge, and portray. The three pillars mean that the accountant is a figure capable of being a propel to move every business towards more sustainable conditions. Accountants can act as sustainability change agents by plunging directly into business practices to motivate, facilitate and initiate sustainable business practices. Accountants are also someone who can portray sustainable business practices carried out by a business entity by acting as a preparer of sustainability reports. Practical implications: The results of this study suggest that with this triple role, accountants can further increase their contribution in assisting business entities in implementing the triple bottom line. Originality/value: The research uses an action research approach in the field of sustainability accounting.]]>
<![CDATA[The Impact Of Information Asymmetry On Esg And Intellectual Capital In Reducing Equity Costs ]]>
<![CDATA[Nabila, Firda Ainun]]>;
<![CDATA[Saraswati, Erwin]]>;
<![CDATA[Prastiwi, Arum]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36204
<![CDATA[Purpose: This study examines the effect of intellectual capital and ESG disclosures on equity costs, with information asymmetry as a moderating variable. Methodology/approach: This quantitative study uses an explanatory approach, focusing on manufacturing companies listed on the Indonesia Stock Exchange from 2019-2022. Secondary data from annual reports were analyzed using Moderated Regression Analysis. Findings: The results of the study show that intellectual capital disclosure and ESG can reduce the cost of capital. High information asymmetry can weaken the negative relationship between ICD on the cost of capital. Practical implications: For companies with the results of this study, it can be considered to maximize the benefits of ESG ICD disclosure in reducing the cost of capital, companies need to focus on reducing information asymmetry. This can be done through the presentation of more complete, detailed, and verifiable information about ESG and ICD performance. Originality/value: Including information asymmetry as a moderating variable, this study offers a new perspective, highlighting how the effect of intellectual capital and ESG disclosures on equity costs depends on information distribution, a factor previously underexplored.]]>
<![CDATA[Determinants of Firm Value: The Role of Corporate Social Responsibility as Moderation ]]>
<![CDATA[Maulidya Al Afshana, Dida]]>;
<![CDATA[Ika Prajawati, Maretha]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36272
<![CDATA[Purpose: Examine and offer empirical evidence on how financial decisions, namely investment decision, funding decision, and dividend policy affect firm value, with Corporate Social Responsibility (CSR) as a moderation. Methodology/approach: This study employs quantitative research methodology alongside Moderated Regression Analysis (MRA) method using SPSS analysis tool. Data used are financial reports and sustainability reports. Population for this research is manufacturing firms operating in primary consumer goods sector within beverage and processed food industry that are publicly listed on the Indonesia Stock Exchange (BEI) during period 2021 to 2023 with a total of 42 firms. Sampling involved purposive sampling, resulting in a sample of 6 firms. Findings: Results of this research reveal that investment decision and funding decision positively impact firm value significantly, whereas dividend policy doesn’t demonstrate any influence on firm value. CSR is unable to moderate the relationship between how investment decision, funding decision, and dividend policy on firm value. Practical implications: This research provides benefits for new knowledge in the field of management, especially financial management in the application of scientific studies related to investment decisions, funding decisions, dividend policies and company value and can be a guide and consideration for companies in making decisions so they can maximize company value. Originality/value: This research uses Corporate Social Responsibility (CSR) as a moderating variable which is measured by CSRDI.]]>
<![CDATA[Nilai Kearifan Lokal Kesenian Bantengan dalam Implementasi Akuntansi ]]>
<![CDATA[Sopanah, Ana]]>;
<![CDATA[Hermawati, Adya]]>;
<![CDATA[Bahri, Syamsul]]>;
<![CDATA[Utami, Riski Nur]]>;
<![CDATA[Sulistyan, Riza Bahtiar]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i3.36298
<![CDATA[Research objective: This study aims to explore local wisdom in Bantengan art and analyze accounting records of transactions that occur during the implementation of Bantengan art. Method/approach: The type of method used is a qualitative method with an ethnomethodological approach, where the author analyzes a culture in the form of the art of "Bantengan," focusing on the "Reality" or the social aspects of everyday life. Results: The results of the study show that Bantengan art contains values of wisdom, including "Nguri-uri Budaya, Guyup Rukun, Modal Sosial." These three values are implemented in the costs for cultural preservation, transparency in financial reporting, and voluntary costs. Implications of the practice: This research has identified local wisdom and successfully traced accounting practices in the bantengan art. Originality/novelty: This research combines the results of local wisdom values with accounting science which has never been done in Bantengan art.]]>
<![CDATA[Social Media Usage and Stock Return: The Mediating Role of Profitability ]]>
<![CDATA[Mody Kusumatuti, Febriyanti]]>;
<![CDATA[Ghofar, Abdul]]>;
<![CDATA[Widya Prihatiningtias, Yeney]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i3.36339
<![CDATA[Purpose: This study aims to determine the effect of social media usage on stock returns and the role of profitability as a mediating variable. Methodology/approach: This study uses a quantitative approach. The population in this study were consumer non-cyclical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used was purposive sampling and 31 companies were obtained with an observation period of 4 years, resulting in 124 sample units in this study. Findings: The results showed that the social media usage had a positive effect on stock returns, but profitability was unable to mediate the positive effect of social media usage on stock returns. Practical implications: The results of this study can provide strategic insights to consumer non-cyclical companies regarding the maximization of social media usage by companies. This aims to see the dynamics of social media which will ultimately affect the company's stock returns. Originality/value: Research related to impression management on social media and stock returns has not been widely conducted. Research with similar themes was conducted in the previous decade so it can be indicated that it is less relevant to current conditions. The research is a development of previous research that separately tested the use of social media on profitability and profitability on stock returns. Therefore, this study uses a mediating variable of profitability with a proxy for return on assets. This study also adds one category of impression management, namely financial achievement Keywords: Social Media; Stock Return; Profitability]]>
<![CDATA[Efficiency, Competitiveness And Resilience Of Banking: A Systematic Literature Review ]]>
<![CDATA[Sylvia]]>;
<![CDATA[Maarif, Mohammad Syamsul]]>;
<![CDATA[Hermadi, Irman]]>;
<![CDATA[Asikin, Zenal]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36352
<![CDATA[Purpose: This study aims to analyze and classify the literature on efficiency, competitiveness and resilience of banking systems. The banking sector remains in a state of development, contending with problems including heightened competitiveness, regulatory pressures, and technological advancements. By sustaining equilibrium among efficiency, competitiveness, and resilience, banks can persist in flourishing within a dynamic environment. Methodology/ Approach: by conducting literature studies published between 2015-2023 in the journal listed in the Journal Citation Report. It is then analyzed according to a systematic literature review approach involving interpretation-based assessments of research methodologies and critical findings in the study. Findings: The direction of this research is expected in the future to have implications for academics and practitioners. This study found that Resilience is essential for banks to successfully confront the difficulties and hazards that periodically emerge. Practical Implications: Banks must consistently prioritize enhancing their resilience by formulating effective strategies and perpetually fortifying their security systems and adherence to relevant norms and regulations. Originality/value: This study indicates varios way to analyzing the elements, tactics, and regulations necessary to achieve banking efficiency, competitiveness, and resilience. ]]>
<![CDATA[Is the Revenue Diversification Strategy in Sharia Banks Effective during Covid-19 Pandemic? ]]>
<![CDATA[Iskandar, Rizkiana]]>;
<![CDATA[Urna Fasihat , Dian]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36496
<![CDATA[Purpose: This research aims to examine the role of revenue diversification in ensuring financial performance remains stable and various risks in Islamic banks can be mitigated. Methodology/approach: This type of research is quantitative and uses purposive sampling on the Islamic banking statistical report published by the Financial Services Authority (OJK) on March 2021 to June 2023. The data will be tested using multiple linear regression analysis using SPSS version 21. Findings: The results of the study indicate that the diversification strategy implemented by Sharia Banks in Indonesia can improve financial performance as proxied by ROA and ROE, and can reduce financing risk as proxied by NPF. Practical implications: The results of this study are expected to provide recommendations for Islamic banking in determining various non-operational activity policies to maximize income in various conditions, including during the COVID-19 pandemic. Originality/value: This study tries to see the effect of income diversification strategy by increasing non-operational income that can be done as an effort to maintain the financial stability of Islamic banks in any condition. In addition, the researcher added control variables in the form of total assets, capital, FDR, and the Sharia Supervisory Board (DPS) to strengthen the research results.]]>
<![CDATA[Treasurer's Experience In Applying Average Effective Rates For Income Tax 21 ]]>
<![CDATA[Faisol, Moh]]>;
<![CDATA[Norsain, Norsain]]>;
<![CDATA[Rofiqi, Imam]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36584
<![CDATA[Purpose: This study aims to understand the experience of treasurer taxpayers in withholding taxes based on TER PPh 21 at KPP Pratama ZA. Methodology/approach: The researcher uses an interpretive approach with a phenomenological method. The researcher interviewed 11 treasurer taxpayers from different institutional backgrounds, such as government agencies, state-owned enterprises, hospitals, private companies, and foundations. Data analysis uses spiral data analysis. Findings: Income Tax 21 withholding using TER provides convenience to treasurers because it is supported by the integrated e-bupot 21/26 feature. Practical implications: This study underscores the ease and efficiency of treasured taxpayers in withholding Income Tax 21 is significantly enhanced by information technology, thereby providing practical insights for tax professionals and individuals interested in tax withholding practices. Originality/value: This study understands the experience of the treasurer in withholding Income Tax 21 using the average effective rate (TER) with spiral data analysis]]>
<![CDATA[The Impact Of Revenue Diversification On Bank Profitability And Stability: Evidence From Indonesia Banking Industry ]]>
<![CDATA[Susanto, Febby Olvyana]]>;
<![CDATA[Noval Adib]]>;
<![CDATA[Arum Prastiwi]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36770
<![CDATA[Purpose: This study aims to examine the effect of income diversification on the financial health of banks in Indonesia, focusing on income sources that significantly contribute to improving profitability and financial stability. Methodology/approach: This study uses a quantitative approach (positivism) which an associative nature. The research population consists of banking companies listed on the IDX from 2020-2023, with a sample of 168 observations selected using the purposive sampling method. The data analysis technique employs panel data regression using Eviews 12 software. Findings: The results of the regression analysis show that, total revenue diversification has a positive effect on profitability, but a negative effect on financial stability. Meanwhile, the proportion of non-interest income has a negative effect on profitability, but a positive effect on financial stability, with commission income as the most stable component of non-interest income and increasing profitability. Practical implications: This research contributes to helping bank management to be prudent in implementing income diversification strategies, by prioritizing interest income and avoiding high risk in non-interest income. The findings can also be taken into consideration for regulators in encouraging a balanced diversification strategy to maintain financial stability. Originality/value: The update in this study uses additional measurements to reveal the value of diversification that has not been discussed by previous researchers. This measurement is to differentiate diversification conditions that have similar values so that they are not considered the same. In addition, researchers also added control variables to increase the validity of the research]]>
<![CDATA[The Influence Of Accounting Information Systems In Improving The Effectiveness Of SMEs Financial Planning ]]>
<![CDATA[Khuluq, Husnul]]>;
<![CDATA[purwanti, Lilik]]>;
<![CDATA[Baridwan, Zaki]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.37000
<![CDATA[Purpose: This study has two focus, first able to know the determinants that affect the satisfaction of users and their effect on the effectiveness of the financial planning process. To find out this is used a modification of the success of technology -based accounting information systems. The second focus of this research is able to show the success of the implementation of accounting information systems in Malang City SMEs by referring to IS Success Models. Methodology/approach: The population in this study is MSMEs in Malang City, which have been registered with the Cooperatives, Industry and Trade Service (DISKOPINDAG) and have used the smart cashier financial recording system. using a non-probability sampling method. This study uses SEM-PLS to analyze data, with validity tests, reliability tests, outer model tests, inner model tests and hypothesis tests. Findings: Research found that the quality variable of information, perception of use, trust has a positive effect on user satisfaction, while system quality variables do not have a positive effect on user satisfaction and user satisfaction have a positive effect on the effectiveness of the financial planning process. Practical implications: Regarding the impact of the use of accounting information systems on the effectiveness of the financial planning process in Malang City SMEs, it can be used as an evaluation material for Malang City DiscountPindag in assessing the success of the AIS implementation of the user satisfaction of the system. Originality/value: Researchers make modifications to the success model of technology -based accounting information systems. The addition of variable perception of use and trust becomes renewal in this study. Then it can be seen whether the user of the level of trust application and the use of the application used for the financial planning process on MSMEs.]]>
