cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dwi Irawan
Contact Email
irawan@umm.ac.id
Phone
+6285732485677
Journal Mail Official
jrak.umm@gmail.com
Editorial Address
https://ejournal.umm.ac.id/index.php/jrak/about/editorialTeam
Location
Kota malang,
Jawa timur
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: 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
 51   52   53   54   55 
Auditor Behavior Analysis: The Effect of Self-Efficacy, Audit Risk and Audit Experience on Audit Judgment Sarah Fakhirah; Sutrisno; Yeney Widya Prihatiningtias
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.v15i2.40645

Abstract

Purpose: This study examines the impact of self-efficacy and audit risk on audit judgment, with audit experience as a moderating variable. The study also evaluates the role of experience in influencing auditors' judgment at PAF Big Ten in Indonesia. Methodology/approach: This research uses a quantitative approach with causal hypothesis testing. Data were collected using a survey with closed-ended questionnaires distributed online. The sample consisted of auditors from PAF Big Ten, and the data were analyzed using SmartPLS software for structural equation modeling. Findings: The results indicate that self-efficacy positively influences audit judgment, while audit risk negatively affects audit judgment. However, audit experience was not found to significantly moderate the influence of self-efficacy and audit risk on audit judgment. Practical implications: The study suggests that improving auditors' self-efficacy through training can enhance audit judgment. Additionally, effective audit risk management is essential to maintain the accuracy and objectivity of judgments. Originality/value: This study combines previous research that examines the variables of self-efficacy and audit experience and adds audit risk variables that have not been considered previously. In addition, audit experience, which was previously positioned as an independent variable, is now positioned as a moderating variable, based on the UTAUT.
The Impact of CSR on Financial Performance: The Mediation Role of Good Corporate Governance Fahrul Fahlevi; Gugus Irianto; Lilik Purwanti
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.v15i3.40673

Abstract

Purpose: The purpose of this study is to examine how corporate social responsibility, or CSR, affects a company's financial success, with Good Corporate Governance (GCG) acting as a mediating variable. The research focuses on companies in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. Methodology/approach: This study applies an explanatory quantitative approach using secondary data obtained from annual reports and corporate sustainability reports. Data analysis was performed using panel data regression, with the best model determined based on the results of the Chow, Hausman, and Lagrange Multiplier tests. Findings: Research findings indicate that Corporate Social Responsibility (CSR) has a positive influence on financial performance as measured by Return on Assets (ROA). In addition, Good Corporate Governance (GCG), represented by board diversity, has been proven to mediate the relationship between CSR and company financial performance. Practical implications: The findings suggest that companies should continue strengthening CSR practices to improve financial performance and reconsider the composition of their board to enhance governance effectiveness. Originality/value: This study contributes to the literature by examining the mediation role of GCG in the CSR–financial performance relationship using updated data from a high-impact sector.
Optimizing National Health Insurance Contributions: The Role of Regional Government Contribution Reconciliation Application Muhammad Isrok; Dodik Siswantoro
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.v15i2.40688

Abstract

Purpose: This study aims to provide suggestions for improving the implementation of the Regional Government Contribution Reconciliation Application (Innocenti et al.) in helping to calculate health insurance contributions accurately so as to optimize the revenue of the National Health Insurance (JKN) contribution to BPJS Kesehatan, especially the Regional Civil Servant segment. Methodology/approach: This research uses a qualitative approach in the form of a case study conducted at BPJS Kesehatan as the unit authorized to formulate policies related to national health insurance contributions. The method used is Soft System Methodology with the Governance, Risk, Compliance (GRC) framework and the Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection method consists of secondary data for literature analysis and contribution data analysis. The primary data collection method is carried out to analyze the results of interviews. The sources of this research are related officials within the scope of BPJS Kesehatan and the Regional Government. Findings: The results showed that the implementation of ARIP still faces two main obstacles, namely the absence of commitment from the Regional Government to consistently use ARIP, and the lack of integration between ARIP and the payroll system used by each Regional Government. These two problems hinder the optimization of the use of information technology in the JKN contribution calculation process. Practical implications: Stronger policy interventions from the central government are needed, such as mandatory regulation of the use of ARIP by regional governments as well as the provision of technical integration platforms that are compatible with various regional payroll systems. Originality/value: This research was conducted using a case study method in the unit authorized to formulate policies in the field of national health insurance contributions and the use of the Regional Government Contribution Reconciliation Application. This study offers actionable strategies for decision makers in the implementation of ARIP.
Determinants of Interest Using BSI Mobile Application: A Technology Acceptance Model Approach Amalia Falasifah; Aulia Fuad Rahman; Yeney Widya Prihatiningtias
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.v15i3.40761

Abstract

Purpose: This study aims to analyze the determinants that influence interest in using BSI Mobile within the framework of the Theory of Acceptance Model. Methodology/approach: This research uses quantitative research methods. Determination of the sample with simple random sampling with the Slovin’s formula, namely 397 BSI KC Dharmawangsa Surabaya customers. Data collection techniques with questionnaires in the form of google forms. Data were analyzed using Partial Least Square (PLS) statistical techniques to test the relationship between variables. Findings: The results of this study indicate that perceived usefulness and perceived convenience have an effect on interest in using the BSI mobile application, but trust has no effect on interest in using the BSI mobile application. Financial literacy is able to moderate the effect of perceived usefulness, perceived convenience, and trust on interest in using the BSI mobile application at Bank Syariah Indonesia. Practical implications: The results of this study encourage Bank Syariah Indonesia to continue developing useful and easy-to-use features for the BSI Mobile app, as well as providing financial literacy education to customers. The government and financial services authorities are expected to improve digital financial literacy programs so that the public is better prepared and more confident in using technology-based banking services. Originality/value: This research has the novelty of financial literacy as a moderating variable using the theory of acceptance model.
Evaluating Internal Control Over Financial Reporting Capacity in Government Ministries and Agencies Anas Isnaeni; Viska Anggraita
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.v15i3.40763

Abstract

Purpose: This research aims to evaluate the capacity development of Internal Control over Financial Reporting or Pengendalian Intern atas Pelaporan Keuangan (PIPK), within selected central government ministries and agencies (Kementerian/Lembaga, or K/L). The evaluation is conducted in response to recommendations from the Supreme Audit Agency (Badan Pemeriksa Keuangan, BPK) and findings from the Financial and Development Supervisory Agency (Badan Pengawasan Keuangan dan Pembangunan, BPKP), both of which emphasize the need to enhance the quality and effectiveness of PIPK implementation. Methodology/approach: Employing a qualitative case research design, the research adopts the United Nations Development Programme (UNDP) Capacity Assessment Framework as its analytical lens. The evaluation focuses on four critical dimensions of capacity—namely, institutional arrangements, leadership, knowledge, and accountability—across four selected ministries and agencies. Data were collected through semi-structured interviews, questionnaires, and analysis of relevant documents Findings: The research identifies varying degrees of capacity gaps across the institutions. The most significant gap was found in the leadership dimension, while the accountability dimension exhibited the smallest gap. Key challenges include limited availability of qualified human resources, uneven knowledge management practices, and weak mechanisms for institutional documentation and evaluation. Practical implications: The findings offer valuable insights for policymakers and regulatory bodies to design more targeted capacity-building interventions. These include enhancing leadership engagement, implementing systematic knowledge management strategies, and reinforcing institutional structures to improve the overall effectiveness of PIPK in the public sector. Originality/value: This research represents one of the initial efforts to apply the UNDP Capacity Assessment Framework to the evaluation of PIPK implementation within Indonesian government institutions. It contributes to a deeper understanding of institutional capacity gaps and offers practical recommendations to enhance the reliability and accountability of public sector financial reporting.
Behavioral Bias and Risk Perception in Cryptocurrency Investment Decisions of Generation Z Muhammad Fahmi Syardhana; Maretha Ika Prajawati
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.v15i3.40776

Abstract

Purpose: This research aims to examine the influence of herding and overconfidence bias, as well as gambler’s fallacy on investment decisions among Generation Z cryptocurrency investors in Malang City. Methodology: This quantitative research comprised 96 respondents selected using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test direct and mediating relationships among variables. Findings: The results showed that overconfidence bias had a significant positive effect on investment decision, while herding bias and gambler’s fallacy did not directly affect the variable. However, herding and overconfidence bias significantly influenced risk perception. The relationship between cognitive bias and investment decisions was not influenced by risk perception. Practical implications: The results report the need for targeted behavioral-based financial education, specifically for young and inexperienced investors in high-risk asset classes such as cryptocurrency. Recognizing and managing cognitive bias particularly overconfidence is essential to improve investment decisions quality. Originality/value: This research contributes by integrating behavioral finance, heuristic theory, and risk perception into the context of Generation Z investors in cryptocurrency market. The segment of cryptocurrency market has been underexplored in previous research.
How Startups Compete and Survive: Strategic Insights From Telkom Indonesia’s Indigo Program R.A. Aryanti Wardaya Puspokusumo; Dorra Yahiaoui; John Sihotang; Imas Komariyah; Fikry Ramadhan Suhendar
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.v15i4.41112

Abstract

Purpose: This study aims to examine the influence of Entrepreneurial Orientation and Competitive Intensity on Business Performance, with Competitive Strategy acting as an intervening variable. The research focuses on startups incubated and accelerated by the Indigo Program of PT Telkom Indonesia Tbk. This study builds upon previous research in competitive strategy theory, which highlights the relevance of Entrepreneurial Orientation and Competitive Intensity in shaping strategic business outcomes. Methodology/approach: A quantitative approach was adopted, utilizing data collected through structured questionnaires. The research sample consists of 65 startups under the Indigo Incubator and Accelerator Program. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0 software. Findings: The findings reveal that Entrepreneurial Orientation has a significant and positive impact on Business Performance. Practical implications: These findings provide practical insights for startups regarding the importance of strategic positioning in a competitive environment to improve business performance. Originality/value:  This research contributes to the understanding of how startups can utilize competitive strategies as a bridge between entrepreneurial orientation and competitive pressures to achieve optimal business performance, particularly in the context of startups under the auspices of corporate incubation and acceleration programs.
The NPM’s Impact on Service Quality: Public Perception From Gresik Population and Civil Registration Office Kharisma Insani Rahesty; Roekhudin; Mirna Amirya
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.v15i3.41542

Abstract

Purpose: This study aims to examine and analyze the impact of implementing the seven characteristics of New Public Management on the quality of public services at the Population and Civil Registration Office in Gresik Regency. Methodology/approach: This study uses a quantitative approach. The population used is the entire community of Gresik Regency who have ever received public services at the Gresik Population and Civil Registration Office. The data used is primary data obtained directly from respondents' answers to questionnaires distributed using convenience sampling techniques. The data was analyzed using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach using SmartPLS 4.1.0.0 software. Findings: This study found that Professional Management, Performance Standards and Measures, Output and Outcome Control, Work Unit Division, and Adoption of Business Sector Management Styles have an impact on the Quality of Public Services. Meanwhile, Creating Competition in the Public Sector & Discipline and Resource Savings don’t have an impact on the Quality of Public Services. Practical implications: The implementation of New Public Management needs to be carried out in an integrated and contextual manner, taking into account the readiness of resources and institutions, in order to effectively improve the quality of public services. Originality/value: This study focuses on the Population and Civil Registration Office of Gresik Regency and expands variable X into seven variables covering seven characteristics of NPM, which are tested separately. This study also combines Agency Theory and Goal Setting Theory to provide a more comprehensive understanding of the dynamics of public services.
The Role of Financial Literacy, Risk Perception and Lifestyle to Influence Online Loan Decision Elsa Feryana; Sumiati; Himmiyatul Amanah Jiwa Juwita
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.v15i3.41566

Abstract

Purpose: This study aims to investigate the role of risk perception and lifestyle in mediating the influence of financial literacy on online loan decision by study on generation z. Methodology/approach: The type of research is explanatory research through a quantitative approach with a positivism paradigm. Primary data were collected from 240 generation z in East Java through questionnaire. Findings: Financial literacy and lifestyle have a positive and significant effect on online loan decision, beside that financial literacy has a positive and significant effect on risk perception and lifestyle. Furthermore, risk perception doesn’t have a significant effect on online loan decision. Overall, risk perception can’t mediate financial literacy on online loan decision while lifestyle is partially mediate financial literacy on online loan decision. Practical implications: This research is expected to contribute knowledge for generation z to make online loan decision wisely and can be an input for financial institutions to stricter regulations to maintain financial stability. Originality/value: This study adds mediating variable of risk perception and lifestyle, which are thought to have a combined the influence of financial literacy on online loan decision which the aims to answer inconsistency of previous research.
Tax Uncertainty as a Mediator in Audit Advice Dynamics Porkas Sojuangon Lubis; Alistraja Dison Silalahi; Vince Ariany; Yenni Ramadhani Harahap; Heri Enjang Syahputra
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.v15i3.41574

Abstract

Purpose: This study investigates the effect of joint provision of audit and tax services on aggressive tax advice, with tax uncertainty assessment as a mediating variable. This research emphasizes individual professional judgment within integrated service structures a perspective that remains underexplored in current literature. Methodology/approach:A quantitative associative approach was employed, with data collected through questionnaires from 100 auditors and tax professionals working in Public Accounting Firms (KAP) in Medan. Data analysis was conducted using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach. Findings:The results indicate that joint provision of audit and tax services significantly influences both tax uncertainty assessment and aggressive tax advice. Moreover, tax uncertainty assessment significantly affects aggressive tax advice and mediates the relationship between joint service provision and aggressive tax recommendations. Practical implications:These findings have practical implications for public accounting firm management to ensure effective cross-functional collaboration while maintaining professional standards and tax advice quality. Originality/value: This study extends the literature by introducing a behavioral perspective on tax professionals’ decision-making in joint audit–tax environments. By integrating ingroup–outgroup theory and tax uncertainty frameworks, it provides novel evidence from the Indonesian context, addressing a gap in existing research that has largely overlooked the psychological and organizational mechanisms shaping aggressive tax advice

Page 53 of 55 | Total Record : 548

 51   52   53   54   55 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 4 (2025): Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 3 (2025): Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 2 (2025): Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress) Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan More Issue