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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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Integrated Procurement System As A Catalyst For Bumn Procurement Digitalization: Resistance And Opportunities Rachma Wahyu Illahi; Lilik Purwanti; Virginia Nur Rahmanti
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.v15i2.40140

Abstract

Purpose: This study aims to explore user resistance to the implementation of the Integrated Procurement System (IPS) as part of the digitalization of goods and services procurement within state-owned enterprises (BUMN) in the plantation sector, specifically in PT Perkebunan Nusantara (PTPN) Group. The primary focus is to identify the underlying factors of resistance, assess its impact on system effectiveness, and formulate appropriate change management strategies. Methodology/approach: This research employs a transcendental phenomenological methodology to uncover the subjective meanings behind users’ experiences with the IPS. Data were collected through in-depth interviews and observations involving procurement staff, finance, legal, regional management, and vendors. The Technology Acceptance Model (TAM) serves as the analytical framework to understand user perceptions regarding perceived usefulness, perceived ease of use, perceived trust, and perceived security in the context of digital system adoption. Findings: The study reveals five main causes of resistance: lack of understanding, aversion to change, fear of audits, leadership gaps, and conflicts of interest. These factors led to delayed financial processes and weakened internal control. However, the study also found opportunities such as improved transparency, digital leadership, and potential integration of AI in procurement workflows. Practical implications: The study offers strategic recommendations, including awareness-based training, the use of artificial intelligence (AI), the strengthening of transformational leadership roles, and the harmonization of digital regulations to enhance the effectiveness of IPS implementation in BUMN environments. Originality/value:This study provides a novel contribution by deeply understanding users’ subjective experiences during IPS implementation in state-owned enterprises. Through a transcendental phenomenological approach, the research uncovers the meaning embedded in these experiences to identify resistance factors, analyze their impact on system effectiveness, and develop context-specific change management strategies aligned with the organization’s characteristics. The use of the Technology Acceptance Model (TAM) as an analytical tool structures the findings and offers a holistic perspective on user resistance, encompassing technical, psychological, and social dimensions.
Capital Structure of Consumer Non-Cyclical Companies Listed on The Indonesian Stock Exchange Based on Financial Flexibility and Earnings Volatility Dwi Hafizha Delila; Farida Titik Kristanti
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.v15i2.40219

Abstract

Purpose: This study aims to explore the factors that influence the capital structure of consumer non-cylical companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2023 which is influenced by financial flexibility and earning volatility. Methodology/approach: This research uses a quantitative approach with the Generalized Method of Moments (GMM) method using the tool e-views 12. Using purposive sampling technique to collect observation data of 53 companies and obtain 371 samples. GMM method is applied to analyze the dynamic relationship between firm characteristics and capital structure decisions, by considering the possibility of endogeneity in the model. Findings: This study found that financial flexibility variables have a positive effect on capital structure, while Earning volatility has no effect but has a positive and negative impact on the capital structure of consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2017-2023. Practical implications: These findings can help managers make more informed decisions regarding capital structure, particularly in aligning financing strategies with firm characteristics and market conditions. Originality/value: This study provides new insights into the capital structure choices of Indonesian non-cyclical consumer firms, with the application of the GMM method to address endogeneity in the analysis, which has not been widely studied in the context of emerging markets
Does Intellectual Capital Can Moderated Sharia Compliance Performance on Financial Performance? Noer Sasongko; Triyono; Kartika Toyibi
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.v15i3.40260

Abstract

Purpose: With intellectual capital acting as a moderator, this study will examine how financial success is impacted by sharia compliance performance as measured by the Maqashid Syariah Index, Profit Sharing Ratio, Zakat success Ratio, and Islamic Income. Methodology/approach: This study uses panel data techniques with MRA testing and using the Eviews 12 Program. Findings: The study's findings show that the main factor influencing financial performance is the profit sharing ratio; the Maqashid Shariah Index, profit sharing ratio, zakat performance ratio, and Islamic income variables cannot be moderated by the intellectual capital variable. Practical implications: This study provides a new contribution in the field of accounting related to the performance of sharia banking compliance in Indonesia, and is a consideration for companies and stakeholders in making decisions in order to maximize financial performance. Originality/value: This study adds the Maqashid Shariah Index variable in measuring the performance of sharia banking compliance in Indonesia.
Strategy to Prevent Financial Distress Through Increasing Business Efficiency, Utilizing Intellectual Capital and Implementing Good Corporate Governance Anita Anggraeni; Imam Subekti; Roekhudin
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.v15i3.40465

Abstract

Research Objectives: This study aims to examine the effect of business efficiency, intellectual capital proxied by value added capital employed and corporate governance proxied by the recommendations of the board of commissioners on financial distress. Methodology/approach: The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sampling technique employed was purposive sampling, resulting in a sample of 208 companies over three years, totaling 628 firm-year observations. The hypothesis testing methods used in this study include confirmatory factor analysis (CFA) and multiple regression analysis. Findings: Based on the results of this study, the effect of business efficiency on financial distress has a positive but insignificant effect, the effect of intellectual capital added value proxied by physical and financial capital added value has a positive effect. In addition, the implementation of corporate governance proxied by the recommendation of the board of commissioners and audit committee expertise has a negative and significant effect on financial distress. Practical implications: This study contributes to companies and investors in minimizing the occurrence of financial distress. Originality/value: Corporate governance in this study is measured based on the Financial Services Authority (OJK) regulations, focusing on the aspect of expertise. Specifically, it includes the educational background of the audit committee and the recommendations of the board of commissioners, which are assessed through the board’s supervisory performance. This study also provides empirical evidence on the prediction of financial distress by examining several key variables, such as business efficiency and intellectual capital, which can serve as early warning indicators to help companies anticipate potential financial distress.
Enhancing MSME Performance Through Halal Literacy, AIS, and Digital Marketing Triani Arofah; Wita Ramadhanti; Nur Aini; Dian Purnomo Jati; Oman Rusmana
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.v15i4.40474

Abstract

Purpose: This study investigates the impact of halal literacy, accounting information system (AIS) quality, and digital marketing adoption on business growth among micro, small, and medium enterprises (MSMEs) Methodology/approach: Employing a quantitative approach, data were collected from MSMEs owners through structured surveys. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Findings: The results indicate that AIS quality and digital marketing adoption significantly enhance business growth. However, halal literacy alone does not exhibit a direct effect unless integrated with operational excellence and certification. Practical implications: MSMEs should not only focus on halal compliance but also strengthen their financial management systems and digital marketing capabilities to achieve sustainable growth. Originality/value: This study provides a comprehensive framework by integrating traditional religious compliance with modern technological advancements to promote business success
Does Disclosure of Governance Accountability and Digitalization Business Processes Through The Company Website Strengthen The Value Relevance of Financial Information? Henry Wahyu Indrianto; I Made Narsa
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.v15i3.40521

Abstract

Purpose: This research aims to test whether Governance Accountability Disclosure (GAD) and Digital Business Process Disclosure (DBPD), made available through corporate websites, reinforces the value relevance of financial information. Methodology/approach: This research uses cross-sectional data from 2023 annual reports and website content analysis from 84 companies that have automated and consumer-facing digital service business activities. Quantitative analysis was processed using multiple linear regression. Findings: The findings of this study found that GAD has no influence on the relevance of financial value. In contrast, DBPD has a significant influence on financial value relevance. This result indicates that DBPD information increases value relevance for investors, because the information in it reinforces the importance of financial information more than the information in GAD. The test results by interacting GAD and DBPD with earnings per share show that only GAD has an influence on the value relevance of financial information, although not significant. Practical implications: This research provides strategies to enhance company value that can be achieved by empowering governance systems and strengthening the capacity of digitized businesses, and then disseminating information through digital means. Originality/value: Company websites have economic potential, but extensive analysis is lacking even though companies are increasingly interested in fostering a climate of trust through online disclosure, especially when interacted with the digitization of business process information, transparent corporate governance policies, and financial position. This empirical research makes a unique contribution by adding to the literature on information technology in accounting, which is linked to agency theory and signaling theory
Enhancing Internal Audit Effectiveness Through Global Internal Audit Standards: Insights From A Social Insurance Case Yongki Prima Kushendra Putra; Aria Farah Mita
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.v15i2.40532

Abstract

Purpose: Investigates the implementation of GIAS (Global Internal Audit Standards) within the internal audit function of social insurance program Methodology/approach: Using a qualitative method with a case study approach by conducting interviews with five key respondents. Subsequently, supporting documents are analyzed as primary data to assess the consistency of interviews result. Findings: The implementation of GIAS for the social insurance program still requires development in several areas, particularly regarding internal audit planning and strategy, technology resources, engagement conclusions, and funding determined by authorities. This indicates the need for strengthened support and collaboration with the audit committee as the board, senior management, and key stakeholders to enhance the effectiveness of the internal audit function. Practical implications: To provide a comprehensive understanding of the process of implementing new standards within GIAS, including but not limited to the public sector, through the identification of challenges encountered during the implementation process. These challenges may include issues related to internal audit planning and strategy, technological resources, engagement conclusions, and funding as determined by the relevant authorities. Therefore, it is essential to strengthen support and foster collaboration with the audit committee as the board, the board of directors, and key stakeholders. Originality/value: Implementation of the new standards within GIAS in the public sector, using a case study on the social insurance program, which provides practical recommendations to address the challenges encountered during the implementation of these new standards.
Understanding the Impact of PSAK 115 and Financial Distress on Dividend Policy: Evidence of Audit Quality as a Moderator Rahma Rizka Resita; Made Sudarma; Sari Atmini
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.v15i2.40555

Abstract

Purpose: This study aims to examine the effect of PSAK 115 implementation and financial distress on dividend policy. As well as testing the role of audit quality in moderating the effect of the implementation of PSAK 115 and financial difficulties on dividend policy. Methodology/approach: This study uses purposive sampling technique, with a total of 103 different companies selected during the period 2016-2023. The data used is secondary data obtained from the company's financial statements. The data analysis techniques used in this study are panel data regression and Moderated Regression Analysis (MRA). Results: The results of the regression analysis show that dividend payments can be significantly affected by the implementation of PSAK 115 and financial difficulties. The results also show that audit quality strengthens the relationship between the implementation of PSAK 115 on dividend payments, however audit quality is unable to strengthen the relationship between financial distress and dividends. Practical implications: The results of this study provide empirical evidence on the implications of type 1 agency theory and signaling theory, especially from industries that on average experience a decline in dividend payout ratios due to current trends and new developments that have an impact on dividend payment policies. Originality/value: This study uses audit quality as a moderating variable which in previous studies has been widely used as an independent variable. This study also uses the dividend payout ratio to explain the impact of agency costs on the implementation of PSAK 115 and financial distress.
Does Institutional Ownership Contribute to Decarbonization Strategies? Empirical Studies in Emerging Markets Zayyan Ahmad Nuryaddin; Novrys Suhardianto
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.v15i4.40571

Abstract

Purpose: This study aims to examine the relationship between institutional ownership and greenhouse gas (GHG) emissions. Methodology/approach: The research sample consists of 182 companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022, with data collected from Bloomberg and Osiris databases. The analysis was conducted using the Ordinary Least Squares (OLS) method with STATA 17 software. Findings: The results indicate that institutional ownership has a negative and significant association on total GHG emissions, particularly on Scope 1 emissions. However, the association of institutional ownership on indirect emissions (Scope 2 and 3) is not statistically significant. Practical and Theoretical contribution/Originality: This study contributes by providing empirical evidence that institutional investors are more effective in reducing direct emissions, while their influence on supply chain and energy consumption-related emissions remains limited. The findings offer valuable insights for companies in enhancing transparency and improving their carbon emission management strategies. Research Limitation: This study is limited to Indonesian firms over a specific period. Future research should include more countries, a longer timeframe, and additional variables like renewable energy policies and government incentives for broader insights.
Financial Statement Quality in the Public Sector: Internal Control over Reporting as a Moderating Factor Chintya Maharani Putri; Iwan Triyuwono; Virginia Nur Rahmanti
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.v15i3.40578

Abstract

Purpose: This study aims to test and explain the determinants of the quality of financial statement information in government mechanisms by highlighting the moderating role of internal control over financial reporting (ICoFR). Methodology/approach: A quantitative approach is used through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Findings: The results showed that the competence of the Human Resources and Internal Audit function improved the quality of financial statement information. In contrast, implementing of the Institutional Level Financial Application System and following up on audit findings do not directly impact the quality of financial statement information. While Internal Control over Financial Reporting strengthens the role of internal audit and the effectiveness of follow-up on audit findings, but if applied too strictly, it weakens the positive impact of the Institutional Level Financial Application System, resulting in less-than-optimal benefits for financial statement quality. Practical implications: These results emphasize the importance of integrating control systems, HR competencies, and technology systems to achieve public sector financial governance reform effectively. Originality/value: This study offers novelty by presenting ICOFR as a structural moderator that strengthens the synergy between variables in the Stewardship Theory framework.

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