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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: Islamic Accounting & Ethical Finance Cultural Accounting Corporate Governance Behavioral Accounting Digital Accounting Information Systems Sustainability Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 548 Documents
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The Influence Of Accounting Information Systems In Improving The Effectiveness Of SMEs Financial Planning Husnul Khuluq; Lilik purwanti; Zaki Baridwan
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.37000

Abstract

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.
Analysis Influence Of Total Quality Management On Competitive Advantages With Technological Innovation And Knowledge Management As Moderating Variables Chairunnisa Chairunnisa; Muhammad Tojibussabirin; Syaiful Iqbal
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.37710

Abstract

Purpose: This study aims to analyse the effect of total quality management on competitive advantage at PT Bank Pembangunan Dearah Tbk. with technological innovation and knowledge management as moderating variables. Methodology/approach: Primary data were collected from 373 Bank Jatim employees through questionnaire distribution. Data were analysed using Partial Least Square (PLS) statistical technique to test the relationship between variables. Findings: Total quality management is proven to be a factor that can affect competitive advantage. Technological innovation is able to strengthen the influence of total quality management on competitive advantage, but knowledge management is unable to strengthen or weaken the influence of total quality management on competitive advantage. Practical implications: This research is expected to be a consideration for the management of banking companies in integrating technological innovation and knowledge management through the application of total quality management, so that companies can achieve competitive advantage in facing the industrial revolution 4.0. Originality/value: This study adds moderating variables of technological innovation and knowledge management, which are thought to have a combined influence in the relationship of total quality management to competitive advantage which aims to answer the inconsistency of previous research findings. This study also uses the distribution of questionnaires to Bank Jatim employees, thus providing research results that are relevant to current conditions.
Bibliometric Analysis Of Anticipating Digital Financial Report Fraud Using Vosviewer Isnaini Hidayatun Muharromah; Gugus Irianto; Ali Djamhuri
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.37745

Abstract

Purpose: The purpose of this study was to determine the development of research on anticipating digital financial reporting fraud using bibliometric analysis on the VOSviewer application version 1.6.20. Methodology/approach: The research method used is a qualitative method with a thematic analysis approach. Findings: The results of the study showed that the development of research on anticipating digital financial reporting fraud from 2019-2024 experienced significant annual fluctuations. In the last year, there has been a marked increase in the number of publications. The most publications in 2024 and the smallest in 2020, consisting of 11 clusters with 173 keyword items with the most publications in Heliyon and Procedia Computer Science. Technologies such as blockchain, big data analytics, and artificial intelligence are identified as important tools in detecting and preventing fraud. Practical implications: The results of this study can be used as a guide for companies and academics in developing digital strategies to improve financial monitoring and transparency systems. Originality/value: To the best of the researcher's knowledge, this study is the first study to examine the development of digital financial reporting fraud anticipation research with bibliometric analysis of Scopus indexed publications in 2019–2024
The Impact of The Investment Opportunity Set on Dividends: An Effect of Sustainable Growth Rate Junaidi Junaidi; Noorlailie Soewarno; Isnalita Isnalita
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.37803

Abstract

Purpose:  This research aims to examine dividends per share as a consequence of the investment opportunity set. Furthermore, research observes that, at a high level of sustainable development, the influence of investment opportunities on dividends per share changes. Methodology/approach: The sample consists of public companies from 1995 to 2023 in six ASEAN countries. A panel data set consisting of 65,239 observations was tested using variance-covariance error (VCE-Robust). Findings: The results of this research conclude that dividend per share is a consequence of the investment opportunity set. At a high level of sustainable development, the influence of investment opportunities on dividends per share changes negatively. Practical implications: When SGR is high, companies may be better off retaining earnings to finance investments rather than distributing them as dividends, because investments are more important for supporting long-term growth. Originality/value: The findings reveal novel dynamics, including the counterintuitive negative impact of high SGR on this relationship. The study provides context-specific insights that extend theoretical frameworks and offer actionable strategies for corporate decision-makers in emerging economies.
Tax Avoidance And Green Accounting In Increasing Firm Value And CSR Practices In Indonesia Hendra Galuh Febrianto; Januar Eky Pambudi; Dede Sunaryo; Amalia Indah Fitriana; Sandrina Dehavilan
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.34304

Abstract

Purpose: This study investigates the impact of tax avoidance and green accounting on corporate value, with Corporate Social Responsibility (CSR) serving as a moderating variable. Methodology/approach: The research involved is included in quantitative analysis. This study covers the population of 83 energy companies on IDX. This sampling technique uses purposive sampling in 50 company financial statement data samples. Data analysis was done using panel data analysis, and the MRA test was performed using Eviews 12. Findings: The study findings suggest that avoiding taxes has little effect on the value of a company. However, green accounting does affect firm value. In addition, the correlation between green accounting and firm value and tax avoidance and firm value are both unmodified by corporate social responsibility. The worth of a company is unaffected by tax avoidance, it seems. Green Accounting hurts The value of the enterprise. CSR is unable to act as a mediator between variables related to Tax Avoidance and the value of a firm. However, CSR can influence the link connecting Green Accounting Criteria to Business Value.  Practical implications: The outcomes of this study are expected to help investors make decisions, and it is hoped that this research can develop theories about the value of companies. Originality/value: This research will complement existing research, and what distinguishes it from other research is the CSR variable, which is the moderation variable, where there are still few who include these variables.
Frequency of Audit Committee Meetings and Firm Value: Environmental, Social, and Governance Disclosure (ESG) Roles Fivi Anggraini; Silvira Helmi; Meihendri
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i2.30189

Abstract

Purpose: This research aims to determine the mediating role of environmental, social, and governance (ESG) disclosures on the frequency of audit committee meetings and the value of energy companies in Indonesia from a scientific perspective. Methodology/approach: The data analysis method employed to test the hypotheses is structural equation modeling with partial least squares (SEM-PLS). The research sample comprises 80 companies in the energy sector listed on the Indonesia Stock Exchange during the period 2020–2022. Findings: This study successfully demonstrated that ESG disclosure acts as a mediator between the frequency of audit committee meetings and a company's value. Furthermore, the direct influence of audit committee meeting frequency and ESG disclosure significantly affects the company's value. Practical implications: The implications of this research can be that increasing the role of audit committees in overseeing and monitoring ESG issues is expected to have a positive impact on effective and strong ESG disclosures when the ideal frequency of audit committee meetings can be maintained. Originality/value: This research is providing evidence that the disclosure of ESG is one of the contributing factors in driving the increase in the value of companies in the energy sector in Indonesia, particularly with the presence of an adequate frequency of audit committee meetings.
Governance Quality, Intrinsic and Extrinsic Factors on Tax Compliance: Evidence from Expert Individual Taxpayers Indah Masri; Tryas Chasbiandani; Diandra Kamila Rasyid; Nur’Aini
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i2.31383

Abstract

Purpose: This research aims to examine factors that can increase the level of taxpayer compliance both from an intrinsic and extrinsic perspective and the role of governance quality in this relationship. The intrinsic factor is tax morale and the extrinsic factor is tax knowledge. Methodology/approach: This research using existing data in the field in the form of surveys allows a broader exploration of the effects of social norms on tax compliance behavior, especially for expert individual taxpayers, who are professionals who have a high level of education on the motivation of reasonable levels of taxpayer compliance, which are intrinsic (tax morals) and extrinsic (tax knowledge). Data processing uses smart PLS 4.0 with Structural Equation Modeling (SEM) equations. Findings: The research results in the first model, namely without moderation, show that tax morale, tax knowledge, and governance quality significantly positively affect increasing tax compliance. However, the second model, namely moderating governance quality with tax morale and tax knowledge, shows that the results have a significant negative effect on tax compliance, which means that the role of governance quality can weaken the influence of tax morale and tax knowledge on the level of taxpayer compliance. Practical implications: This research can analyze various factors of taxpayer behavior, incredibly expert individual taxpayers, regarding taxpayer compliance. Originality/value: Novelty from this research shows that the behavior of individual taxpayers, especially experts who are professionals with a high level of education, shows that various factors of taxpayer behavior can influence the level of taxpayer compliance, especially in the condition of governance quality.
Political Connection And Real Earnings Management: The Moderating Role Of Audit Quality And Foreign Ownership Fanya Jihan; Doddy Setiawan; Y Anni Aryani
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.31408

Abstract

Purpose – This study investigate the relationship between politically connected boards (PC) (both boards of directors [BODs] and supervisory boards [SBs]) and real earnings management (REM). This paper also discuss about the moderating role of audit quality (AQ) and foreign ownership (FO) on relationship between PC and REM. Methodology/approach – Quantitative research approach using data collection from annual reports and financial reports of listed manufacturing firm on the Indonesia Stock Exchange (IDX) for the last 3 years, from 2020 to 2022. Findings - The results showed that politically connected boards of directors and commissioners have a positive effect on real earnings management. Meanwhile, high audit quality and foreign share ownership as moderation can reduce earnings management behavior. The results support agency theory that political connections increase agency problems through earnings management practices, and good corporate governance suppresses management's deviant behavior Practical implications - The practical implications of this research include improving the quality of audits and internal controls, periodic checks, communication, reporting, and future research directions in the field of management control. These implications can be utilized by practitioners, organizations, shareholders, and researchers in avoiding earnings management behavior. Originality/value - The originality and novelty of this research lies in the addition of good corporate governance variables, foreign ownership as moderating variables
Carbon Emission Disclosure, Intellectual Capital, Capital Structure on Financial Performance and Firm Value Eny Maryanti; Nafi'atuz Zulfah
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i2.33698

Abstract

Purpose: The purpose of this study was to determine the effect of Carbon Emission Disclosure, Intellectual Capital, Capital Structure on Financial Performance and Firm Value. Methodology/approach: The research method used for this study is quantitative method. The method analysis of this study is multiple linear regression using SPSS 26. Findings: The results show that Carbon Emission Disclosure has a significant effect on Financial Performance and Firm Value, Intellectual Capital has no effect on Financial Performance and Firm Value, Capital Structure has a significant effect on Financial Performance and Firm Value. Practical implications: This study provides implications for companies as material for consideration and knowledge of the factors that can influence Financial Performance and Firm Value. Originality/value: The originality of this study is to combine Carbon Emissions Disclosure, Intellectual Capital, and Capital Structure with Financial Performance and Firm Value. Using five years of data and the latest SPSS analysis, this study uniquely focuses on Indonesian companies in the context of local regulations, thus providing fresh and comprehensive insights
Management Accounting Practices In Decision Making In Islamic Boarding Schools Humaidi; Umi Muawanah; Oyong Lisa
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.34498

Abstract

Research Objectives: This research intends to analyze the influence of management accounting practices on strategic decision making in Islamic boarding schools located in Jombang, with a focus on the cost allocation system, budgeting system, and performance evaluation. Method/Approach: This research employs a quantitative method with a survey approach. The research population consists of Islamic boarding school managers, with a sample size of 47 respondents selected using purposive sampling techniques. A questionnaire designed based on relevant management accounting aspects was utilized for data collection. Data analysis was conducted through using descriptive statistical techniques. Results: The findings of the research reveal that the implementation of management accounting practices, including costing systems, budgeting systems, and performance evaluations, have a significant impact on strategic decision making in Islamic boarding schools. The quality of information systems is also proven to moderate the relationship between management accounting practices and strategic decision making, where Islamic boarding schools with better information systems can maximize the positive impact of these practices. Practice Implications: This study provides guidelines for Islamic boarding schools to improve financial management through the application of more modern management accounting practices, so as to increase transparency, accountability, and effectiveness in strategic decision making. Originality/Novelty: This study highlights the importance of integrating management accounting practices in the context of Islamic education, and shows how the quality of information systems can strengthen the relationship between accounting practices and strategic decision making.

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