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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 556 Documents
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Clawback and Malus Provision: Is It Effective In Mitigating Risk-Taking Behavior? Heni Desmaliana; Etik Kresnawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 4 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i4.37297

Abstract

Purpose: This study aims to examine the role of clawback and malus provisions in moderating the effect of executive compensation on bank risk-taking behavior. Methodology/approach: This study employed a quantitative approach with a population of all banking companies listed on the IDX for the period 2018-2023. The final sample included in the random effect regression model was 19 banks (114 fitm-year observations). All of the research data were obtained from the bank's annual report, available on their websites. Findings: This study uncovered that executive compensation exerted no effect on bank risk-taking behavior and was also not moderated by clawback and malus provisions. However, clawback and malus provisions have been proven to reduce bank risk-taking behavior as measured by Capital Adequacy Ratio. Practical implications: This study suggests that clawback and malus provisions are prominent factors in suppressing bank risk-taking behavior, which is represented by material risk takers (MRT). Therefore, law enforcement related to this provision needs to be strengthened to be more effective in controlling excessive risk-taking behavior in the banking sector. Originality/value: This study examines the effectiveness of POJK No. 45/POJK.03/2015 related to the obligation of banks to implement clawback and malus provisions in material risk taker’s compensation contracts.
Determinants of Corporate Taxpayer Compliance Through The Mediation Role of Tax Planning Nurhayati Andikasari; Arik Susbiyani; Ni Nyoman Putu Martini; Toni Herlambang
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 3 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i3.37724

Abstract

Purpose:This study aims to empirically examine the factors that influence tax compliance using sanctions, tax rates, tax knowledge, and the mediating role of tax planning. Methodology/approach: The study used a quantitative approach with data collection using a closed questionnaire to 105 corporate taxpayers, answered by managers or business owners in Bali Province. Hypotheses were tested using structural equation modeling (SEM) with Warp PLS 7.0. Findings: The results showed that tax sanctions, tax rates, and tax knowledge have an indirect effect on tax compliance through tax planning Practical implications: In practice, this research is able to become an important source of information to be considered by the relevant government or policymakers in maximizing tax revenue by considering possible loopholes that can be exploited by corporate taxpayers.  Originality/value: The novelty of this research is the development of a research model using tax planning as a mediating role, which is an important issue today and is still rarely researched.
Transforming Challenges into Opportunities: The Journey of the University Towards Environmental Based Budgeting Taufik Kurrohman; Farida Wahyu Ningtyias; Siska Aprilia Oktaviani
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.v15i1.37746

Abstract

Purpose: This research scrutinizes the impact of the COVID-19 pandemic on the progress towards achieving a sustainable campus, with a specific focus on carbon emissions in higher education institutions. It aims to provide an in-depth understanding of the challenges and adaptations faced by universities during the pandemic, using the University of Jember in Indonesia as a case study. Methodology/approach: The study employs a case study methodology, centering on the University of Jember as the subject of analysis. Carbon emissions are quantitatively assessed through an economic valuation of the university's budget, which is then converted using specific parameters. The research meticulously examines the alterations in campus operations induced by the pandemic, encompassing changes in work procedures and financial expenditures. Findings: The findings reveal a paradoxical scenario where there is an increase in carbon emissions from non-medical waste. However, a noteworthy reduction of 13.5% in overall carbon emissions was observed when comparing the averages before and during the COVID-19 pandemic. These results underscore the complex interplay between operational adjustments and environmental impact during the pandemic period. This study contributes to the existing body of knowledge by offering empirical evidence on the environmental impact of the COVID-19 pandemic on university operations, particularly in the context of carbon emissions. Practical implications: It provides valuable insights and potential strategies for other universities worldwide, aiming to adapt and align their operations with sustainable development goals amidst unforeseen challenges.   Originality/value: The unique context of the University of Jember adds a novel dimension to the discourse on sustainability in higher education institutions during global crises.
Uncovering The Accounting Practices of The Rewang Tradition Iwan Triyuwono; Lilik Purwanti; Melinda Ibrahim; Kartika Putri Kumalasari; Aryo Prakoso; Nanda Widaninggar; Ni Putu Riski Martini
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 4 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i4.37787

Abstract

Purpose: This study aims to uncover accounting practices in the Javanese rewang tradition, focusing particularly on the role of women in this traditional mutual assistance system. Methodology/approach: The research employs a qualitative descriptive approach conducted in Janti Village, Wates District, Kediri Regency. Data was collected through interviews, observation, and documentation from six key informants, including recipients and rewang assistance providers. Data analysis utilized qualitative analysis with source and method triangulation for validity testing. Findings: The study reveals that rewang accounting practices encompass two perspectives: providers record it as either an accounts receivable (expecting future reciprocation) or as an expense/donation (without expectation of return), while recipients view it as either a liability (obligation to reciprocate) or donation income (assistance without future obligations). Additionally, the research uncovers sophisticated value measurement systems based on duration, skills contributed, and event context, supported by informal documentation through collective memory and community records. Practical implications: The findings demonstrate how traditional mutual assistance systems can be understood through modern accounting frameworks while preserving their cultural essence. Originality/value: This study presents a novel approach by examining the traditional Javanese rewang practice through an accounting lens, particularly focusing on women's roles in maintaining social and cultural values.
The Effectiveness of Internal Audit in Achieving Good Governance Dimas Bagus Williyanto; Moeljadi; Soedjatno
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.v15i2.38056

Abstract

Purpose: This study examines the role of internal audits in promoting good governance in the public sector. Methodology/approach: A qualitative approach with a case study method was employed. Data were collected through document analysis, interviews with ten auditors and two auditees, and a focus group discussion (FGD) with Parepare Local Government Internal Audit teams. The data were analyzed using thematic analysis. Findings: The study found that internal audits significantly contribute to good governance. However, challenges such as limited technical proficiency, high staff turnover, and inadequate follow-up on audit recommendations reduce their effectiveness. Additionally, lack of direct communication and incomplete distribution of audit reports to auditees hinder implementation. Practical implications: The findings emphasize the need to improve auditor competence, management support, and follow-up processes to enhance the effectiveness of internal audits in public sector governance. Originality/value: This study contributes to understanding how internal audit impacts good governance based on four dimensions: input, process, output, and outcome. It also offers valuable insights into public sector audit practices, particularly in developing countries.
The Evaluation Of The Sustainability Report Disclosure Of Brawijaya University Based On AA1000 Accountability Principles Zuhrotul Laili; Eko Ganis Sukoharsono; Wuryan Andayani
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.v15i1.38169

Abstract

Purpose: To evaluate the compliance level of the sustainability report of Universitas Brawijaya period 2021-2023 based on the AA1000 Accountability Principles. Methodology/approach: Secondary data from Brawijaya University's sustainability report for the period 2021-2023 was analyzed using a content analysis approach based on the AA1000 principles. Findings: The main findings relate to the level of compliance of Universitas Brawijaya's sustainability report with the accountability principles AA1000. Practical implications: Applying the AA1000 Accountability Principles at Brawijaya University enhances the transparency and accountability of sustainability reporting. It also encourages stakeholder involvement and the development of more effective policies in sustainability reporting, thereby strengthening the university's commitment to sustainability practices. Originality/value: This research contributes new insights to the literature on sustainability disclosure in higher education, by developing an evaluation model that can be applied by other institutions. Additionally, this research highlights the relevance of the accountability principles in the local Indonesian context, showing the necessary adaptations to meet specific needs in the education sector.
The Effect of Dow Jones Sustainability Index, Geopolitical Risks, BI Rate, Exchange Rates and Commodity Prices on Sustainable Stock Market Index in Indonesia Susilo Nur Aji Cokro Darsono; Sukma Nur Mareta
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 3 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i3.38808

Abstract

Purpose: This study analyzes the factors influencing the SRI-KEHATI Stock Price Index, focusing on commodity prices, the BI rate, the Dow Jones Sustainability Index (DJSI), Geopolitical Risk (GPR), and exchange rates. Methodology/Approach: Using secondary time series data from 2019–2023 and the Autoregressive Distributed Lag (ARDL) model, the study examines both short- and long-run dynamics. Findings: Results show that global oil prices positively and significantly affect the SRI-KEHATI index in both the short and long run, while global gold prices matter only in the long run. In contrast, DJSI, GPR, and exchange rates exert negative and significant effects in both horizons. The BI rate influences the index negatively, but only in the short run. Practical Implications: The findings underscore the need for investors and policymakers to account for time dynamics when designing investment strategies and policies supporting the sustainable growth of the SRI-KEHATI index. Monitoring global and domestic drivers is essential to anticipate risks and exploit opportunities in Indonesia’s financial markets. Originality/Value: This study extends prior research by focusing on a sustainability-based index rather than conventional stock indices. The use of ARDL allows for capturing both short- and long-run effects, providing fresh evidence on how global shocks and domestic factors interact in shaping sustainable investment in Indonesia.
Digital-Halal Economy in Marketing Finance as The Embodiment of Spiritual Responsibility Strategic Behavioral Accounting Whedy Prasetyo; Agung Budi Sulistiyo
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 3 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i3.39089

Abstract

Purpose:  This study aims to examine the role of the artificial intelligence-based application digital-halal as a catalyst in financial management. The application represents a form of spiritual corporate responsibility, emphasizing the delivery of added value to consumers. This consumer value reflects the implementation of strategic behavioral accounting principles rooted in digital-halal practices, particularly within the marketing finance context of food and beverage products in Indonesia. Methodology/approach:  A quantitative causality design was employed to analyze the relationship between digital-halal marketing finance practices and spiritual responsibility. The study operationalized specific criteria for the utilization of the digital-halal economy as a measurable construct in corporate financial strategies. Data were collected from 25 food and beverage companies listed on the Indonesian Stock Exchange. Findings: The study reveals a two-way causal relationship between the digital-halal economy and spiritual responsibility among food and beverage companies listed on the Indonesia Stock Exchange. This reflects the application of strategic behavioral accounting in marketing finance, where digital-halal practices embody consumer-driven values and reinforce spiritual responsibility as a foundation for core advantage. Practical implications: Integrating digital-halal aspects into product marketing reflects strategic behavioral accounting that enhances consumer value. These aspects highlight the benefits of food and beverage products while reinforcing spiritual responsibility as a basis for achieving core advantage. Originality/value: This study offers originality by framing product marketing as a core value within strategic behavioral accounting, guided by digital-halal principles as a form of spiritual responsibility. This connection enhances consumer value and strengthens the link between accounting and marketing in achieving core advantage.
The Governance of Zakat Institutions: A Meta-Narrative Review Ahmad Baehaqi; Anis Chariri; Tri Jatmiko Wahyu Prabowo
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.v15i2.39656

Abstract

Purpose: This study examines the evolution of zakat governance research, focusing on theoretical frameworks, methodologies, and contextual settings. Methodology/approach: A meta-narrative review guided by the RAMESES protocol is conducted using Scopus-indexed articles. Findings: Analyzing 23 Scopus-indexed articles, the study reveals significant research growth since 2011, particularly in Muslim-majority countries like Indonesia and Malaysia. However, critical gaps persist, including limited exploration of governance mechanisms such as digital technology integration, shariah audit, and risk management systems. Additionally, research remains reliant on quantitative methods and narrow theoretical perspectives. Practical implications: The findings offer actionable recommendations for improving zakat institutions' performance and fostering public trust, making this research a crucial reference for scholars, policymakers, and practitioners in Islamic social finance. Originality/value: To the best of our knowledge, this is the first study to review the governance of zakat institutions using a meta-narrative approach guided by RAMESES standards. This study provides a holistic synthesis of theoretical, conceptual, and methodological perspectives, employing relevant keywords and reputable databases.
Synergy of Digitalization and Firm Size to Optimize Financial Performance: An Empirical Study of Three Asean Countries Abdul Ghofar; Areta Widya Kusumadewi; Rika Nur Widiastutik
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.v15i2.39792

Abstract

Purpose: This study aims to analyze the effect of firm size and digitalization on financial performance. It also examines the moderating role of digitalization in the relationship between firm size and financial performance. Methodology/approach: A quantitative approach is employed in this study, grounded in established theory to develop a conceptual framework and hypotheses. The analysis is conducted using data and quantitative statistical techniques to test the relationships between variables. Findings: The results reveal that firm size and digitalization do not consistently have a positive impact on financial performance. In Indonesia and Singapore, firm size enhances financial performance, but not in Malaysia. Conversely, digitalization improves financial performance in Malaysia but fails to do so in Indonesia and Singapore. Furthermore, in Malaysia, digitalization weakens the relationship between firm size and financial performance, whereas no moderating effect is found in Indonesia and Singapore. Practical implications: The findings highlight the need for context-specific digitalization strategies. In Malaysia, continued government support for digitalization is essential. In contrast, companies in Indonesia and Singapore should balance digital investment with efficiency and competitiveness strategies. Originality/value: This study introduces digitalization as a moderating variable to clarify previous inconsistencies regarding the impact of firm size on financial performance, considering differences between developing and developed countries.

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