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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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MEMAKNAI SIKAP INTEGRITAS AKUNTAN PUBLIK DI KAP “CEMERLANG” SURABAYA (STUDI FENOMENOLOGI) Aripratiwi, Ratna Anggraini; Ludigdo, Unti; Achsin, M.
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v7i1.13

Abstract

This study aims to explore the deep meaning of integrity attitudes experienced, felt, and run bypublic accountants in one of the famous KAP in Surabaya, KAP “Cemerlang”.Revealing theattitude of the integrity of public accountants because of the many public accountants are stilldragged into fraud and violations, resulting in unethical decisions. Every public accountant hasa different perspective in determining and exercising an attitude of integrity, whether to defendor even take it off for a particular purpose. And in the end bring up a variety of diverse meaningsof pure integrity and pragmatic integrity.Keywords: Integrity, phenomenology, public accountant.
FLIPPING ACTIVITY AND UNDERPRICING PHENOMENON IN INDONESIA STOCK EXCHANGE Dewi, Atika Nisrina; Asri, Marwan
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1000.008 KB) | DOI: 10.22219/jrak.v9i2.8336

Abstract

Underwriters, as well as issuers, show ambiguity toward the flipping activity or selling initially public offered stocks (IPO stocks) in the first trading day. On one side, they are naturally against the flipping activity because it is considered to decrease IPO performances, especially in the case of weak offerings. However, flipping activity is also needed to show liquidity of the IPO stock in the secondary market. Several studies indicate that there is a relationship between flipping activity and underpricing phenomenon. Previous research also shows that by studying flipping activity, we can also learn about disposition effect in the primary market. In this study we investigate the relationship between flipping activity and underpricing phenomenon and the presence of disposition effect in Indonesian primary market. Further, the study also test whether the investors’ decision to flip the underpricing stock is a rational decision or because of the fear of regret. The result shows that disposition effect is not found in Indonesian primary market. We also found that there are different level of flipping activities in different level of underpricing, and investor’s decision to flip the underpricing stocks is actually a rational decision.  
DO EARNINGS MANAGEMENT ABLE TO REDUCE STICKINESS COST LEVELS? Martania, Rani Media; Eltivia, Nurafni; Setiawan, Mohamad Arief
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.106 KB) | DOI: 10.22219/jrak.v8i2.32

Abstract

The purpose of this research is to determine the occurence of stickiness cost in SG&A (Selling, General and Administration) cost and to see whether the stickiness cost degree can be derive through earning management. Multiple linear regression using regression model from Anderson et al. and Farzaneh et al. are carried out to analyze the data. The results of this research show that SG&A cost is sticky, because it increased by 0.908% at 1% increase in sales but decreased by 0.016% at 1% decrease in sales. It happens because the manager retain the unutilized resources when facing a decline in sales. Furthemore, the results of this research find that earning management can derive the degree of stickiness cost, even cause anti-sticky in SG&A cost. It happens because the manager who has an incentive to avoid reporting loses and earning decreases, try to reduce cost when sales decline by earning management.
Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation Surmayanti, Reni; Sudarma, Made; Roekhudin, Roekhudin
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.741 KB) | DOI: 10.22219/jrak.v7i2.17

Abstract

Determinant of Taxpayer’s Behavioral Intention to Use ­E­System in Taxation. The purpose ofthis research is to examine the effect of attitude, subjective norms, perceived behavior control,perceived usefulness, perceived ease of use, self-efficacy and amount of information towardstaxpayer’s behavioral intention to use e-system in taxation. This research was conducted in KPPPratama Kuala Tungkal. Data collection method used is survey method by spreading the questionnaire. The sample of research is Personal Taxpayer (WPOP) who use e-system. Data analysis using Partial Least Square (PLS) with warpPLS software version 3.0. This research foundthatattitude, subjective norms and perceived behavior control does not affect the taxpayer’sbehavioral intention to use e-system in taxation. Perceived usefulness, perceived ease of use,self-efficacy and amount of information affects the taxpayer’s behavioral intention to use esystem in taxation.Keywords: Behavioral intention, e-system, Personal Taxpayer (WPOP).
MENDETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH RATIO INDEX PADA PABRIK CAMBRIC YOGYAKARTA Iswanaji, Chaidir
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.664 KB) | DOI: 10.22219/jrak.v8i1.24

Abstract

Laporan keuangan palsu sekarang ditempatkan di bawah pengawasan publik yang lebih besar menyusul bertambahnya perusahaan yang kolaps karena kecurangan manajemen dengan kerugian rata-rata sebesar 5% dari pendapatan (ACFE, 2014). Usaha kecil dan menengah juga terancam oleh kegiatan penipuan dan statistik menunjukkan bahwa perusahaan dengan karyawan kurang dari 100 orang mengalami lebih banyak kasus penipuan daripada perusahaan yang lebih besar (ACFE, 2008). Sebagian besar perusahaan industri tekstil di Indonesia berskala kecil dan menengah menanggung beban yang lebih besar dan menghadapi risiko kecurangan keuangan yang lebih tinggi. Tindakan mencegah kecurangan sangat penting, namun dengan sumber daya yang terbatas tentu tidak bisa mendeteksi secara efektif. Penelitian ini menilai kemungkinan adanya laporan keuangan palsu di perusahaan tekstil di Yogyakarta menggunakan tiga analisis statistik yaitu model Beneish, Altman Z-Score dan Financial Ratio. Hasil penelitian ini menunjukkan bahwa ada zona berisiko yang perlu diselidiki lebih lanjut oleh pihak manajemen. Disarankan agar perusahaan membuat unit audit internal untuk memberikan kepastian atas operasi perusahaan, ketepatan pelaporan keuangan dan kepatuhan terhadap peraturan.
Pengaruh Audit Manajemen, Komitmen Organisasional Manajer, dan Pengendalian Internal Terhadap Penerapan Prinsip-Prinsip Good Corporate Governance Mu'amar, Mu'amar; Syam, Dhaniel; Zubaidah, Siti
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.209 KB) | DOI: 10.22219/jrak.v4i2.4950

Abstract

This study aims to examine the effect of Management Audit, Organizational CommitmentManager, Internal Control Against Application of Principles of Good Corporate Governance. Thesample of this study is 62 manufacturing companies listed in Indonesia Stock Exchange (BEI) in2013 with purposive sampling technique.. The data was analized with logistic regression. Theresult showed that management audit has no effect on the implementation of good corporategovernance principles, organizational commitment of managers has an effect on the applicationof the principle of good corporate governance, and internal control does not affect the implementation of good corporate governance principles.Ke yword: Management Audit, Organizational Commitment Manager, Internal Control, Principles of Good Corporate Governance.
ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sulistiawati, Eka; Dirgantari, Novita
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.526 KB) | DOI: 10.22219/jrak.v6i1.5082

Abstract

The research was qualitative research aimed to find out the effect of green accounting application toward profitability. The independent variables in this research were environmental performance and environmental disclosure, while the dependent variable was profitability. The research objects were the mining companies registered in Indonesia Stock Exchange within 2013-2015 period. This research used 54 samples. The sampling technique was purposive sampling,while the data analysis techniques were descriptive statistic, classic assumption test, multipleregression analysis, and hypothesis test with significance level (á) of 0,05. The research resultshowed that the environmental performance did not positively affect profitability with the significance value of 0,129 > 0,05 and the environmental disclosure did not positively affect profitability with the significance value of 0,715 > 0,05.Ke ywords: environmental disclosure, green accounting, environmental performance, profitability.
Pengaruh Good Corporate Governance , Ukuran Perusahaan dan Leverage terhadap kinerja Keuangan Perusahaan Nurcahya, Adi Sindhu; Wahyuni, Endang Dwi; Setyawan, Setu
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v4i1.4931

Abstract

This research aims to empirically prove that influence the size of commissioners, size of independent commissioners, size of directors, the size of audit committee, the size of corporation andleverage toward corporation’s financial performances partially and simultaneously. The objectof this research is manufacturing corporation sector and chemical industry base which is registered in indonesian stock exchange 2012-2013.The date which is used is secondary data directlyobatained from website of BEI and each of corporations’ website by using documentationtehcnique. The data is analyzed by using double regression analysis method and hypotheses.This research concludes that simultaneously test shows the result that commssioners variable,independent commssioners, directors, audit committee, size of corporation,and Leverage whichhas positive influence and significant on the change of financial performance dependent variable. Meanwhile partially test shows the result that only variable of directors and leveragewhich has significantly influence toward financial performance and partially commissionersvariable, indeopendent coommissioners,audit committee,and the size of corporation do not havethe significant influence toward financial performances.Ke ywords: Size of commissioners, size of independent commissioners, size of directors, size ofaudit committee, size of the corporation,and Leverage, financial performance.
HOW ADJUSTMENT COST RELATE WITH STICKINESS COST? Eltivia, Nurafni; Ekasari, Kurnia; Wahyuni, Hesti; Isrowiyah, Anna
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v9i3.9685

Abstract

This study aims to analyze stickiness cost and how the adjustment cost affects stickiness cost. Equity intensity is used as a proxy for measuring the adjustment cost. The population of this research is consumer goods company listed on the Indonesia Stock Exchange in 2014-2015, there are 24 companies that became the sample of this study. This research used multiple linear regression to analyze the data. The results showed stickiness cost in consumer goods companies. Further equity intensity is an indicator that can indicate a condition or characteristics of an organization or company that can be used to predict stickiness cost.
KAJIAN TEORITIK PERILAKU AKUNTAN BERBASIS STANDAR GOOD CORPORATE GOVERNANCE (GCG) DI PERBANKAN SYARIAH DI KOTA MALANG Zubaidah, Siti
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.336 KB) | DOI: 10.22219/jrak.v7i2.18

Abstract

This study aims at long-term to analyze the behavior of accountants based on Good CorporateGovernance (GCG) standard in Sharia Banking. The specific target you want to achieve is to mapthe accountant’s behavior profile. The method used to achieve this goal is by using descriptiveanalysis. This study uses accountant respondents are all independent auditors who work atPublic Accounting Firm (KAP) located in the city of Malang. The sampling technique uses judgment sampling which is one of the purposive sampling. Judgment sampling is to select a samplebased on an assessment of some characteristics of sample members that are tailored to theintent of the researcher. Characteristics of this study sample is the auditor KAP in the city ofMalang who has had experience working as an auditor in Islamic banking at least 1 year. Datawere collected through questionnaire and analyzed by descriptive method which describe andexplain about behavior of accountant in syariah banking. The results of this study indicate theconcept or formulation of the accountant’s behavior in conducting audits and a set of usefulknowledge to enrich the scientific field of Islamic accounting (transparency), accountability,responsibility, professionalism and fairness.Keywords:Accountant behavior, GCG, sharia banking.

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