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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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INDONESIA
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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Analysis Influence Of Total Quality Management On Competitive Advantages With Technological Innovation And Knowledge Management As Moderating Variables Chairunnisa, Chairunnisa; Tojibussabirin, Muhammad; Iqbal, Syaiful
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 Hidayatun Muharromah, Isnaini; Irianto, Gugus; Djamhuri, Ali
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; Soewarno, Noorlailie; 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 Galuh Febrianto, Hendra; Eky Pambudi, Januar; Sunaryo, Dede; Indah Fitriana, Amalia; Dehavilan, Sandrina
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 examines the effect of tax avoidance and green accounting on firm value with Corporate Social Responsibility (CSR) as a moderation variable.Methodology/approach: This research is included in quantitative research. 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 results show that tax avoidance does not affect firm value. However, green accounting does affect firm value. It is also observed that corporate social responsibility does not moderate the relationship between tax avoidance and firm value, as well as the relationship between green accounting and firm value. It can be inferred that Tax Avoidance does not impact a firm's value. Green Accounting hurts the value of the company. CSR cannot moderate the relationship between variables related to Tax Avoidance and the value of a firm. However, CSR can influence the link between Green Accounting factors and Firm value. Practical implications: The results of this research are expected to help investors in making decisions and for theories, 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 variate which is the moderation variable, where there are still few who include these variables.

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