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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 563 Documents
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The Tax Morality on Tax Compliance: Government Image as The Moderator Variable Erdini Nugrahini; Ludigdo, Unti; Rahman, Aulia Fuad
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.44054

Abstract

Purpose: This study aims to investigate the influence of government image as a moderating variable on the relationship between tax morale towards tax compliance Methodology/approach: This study used a descriptive survey method on Small Medium Enterprises (SMEs) in East Java Province, Indonesia, which was distributed online. This research employed PLS-SEM to analyse data from 126 SMEs. Findings: The findings of this study revealed that the government's image strengthens the influence of tax morale on tax compliance and the tax morale have a significant positive relationship with tax compliance Practical implications: This study presents practical implications for the government to improve the government's image by improving the quality of public services, transparency in tax administration, integrity of tax officials, and effective and accountable public communication. Originality/value: The novelty of this study lies in the use of government image as a moderating variable, referring to attribution theory and social exchange theory as an explanation for the newest phenomenon.
Public Value Creation through Mandatory Accounting Information System Success in the Public Sector: Evidence from Users of SAKTI, an Indonesian Government Finansial Application Rizki Amalia; Ridwan; Fikry Karim; Femilia Zahra
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43810

Abstract

Purpose: This study examines how Accounting Information System (AIS) adoption and user satisfaction contribute to public value creation in the implementation of Indonesia’s Institutional Financial Application System (SAKTI), addressing the limited empirical understanding of value creation mechanisms in mandatory government information systems. Method/Approach: This research applies a quantitative design based on survey data from 99 active SAKTI users across provincial and district offices of the Ministry of Religious Affairs in Central Sulawesi. Structural equation modeling was employed to analyze the relationships among variables. Findings: The results show that system quality significantly drives AIS adoption, while information quality and organizational IS service quality primarily influence user satisfaction. Critically, AIS adoption has a significant positive effect on public value, whereas user satisfaction does not. This indicates that, in mandatory public sector systems, public value is institutionalized through consistent and integrated system adoption rather than through individual affective evaluations. Practical Implications: The practical implications of this research suggest that SAKTI needs to be managed and evaluated as an institutional mechanism for public value creation, not as a user-oriented information system. Therefore, policies within DJPb and the Ministry of Finance should prioritize system reliability, mandatory adoption, and process integration as key levers to strengthen fiscal accountability, transparency, and legitimacy of state financial management to create sustainable public value. Originality/Value: This research extends DeLone and McLean's Information Systems Success Model through the integration of Public Value Theory by asserting that system adoption is the main path of public value creation in the mandatory government financial system.
Digital Tax Transformation and Corporate Tax Accounting Quality: Evidence From Indonesia Serly Novianti; Aljufri; Zaharman
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43907

Abstract

Research objectives: This research endeavors to investigate the impact of the implementation of the Core Tax System on the quality of tax accounting, with transparency serving as a mediating variable among corporate taxpayers in Indonesia.. Methods: This research employs a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The data were collected through questionnaires distributed to 150 respondents who are directly involved in tax reporting activities in companies located in Pekanbaru, Riau. The sampling technique used purposive sampling, and data were analyzed using SmartPLS. Results: The empirical findings indicate that the Core Tax System exerts a positive and statistically significant influence on transparency, while transparency demonstrates a robust positive impact on the quality of tax accounting. Moreover, the Core Tax System is observed to have a direct impact on the quality of tax accounting. Additionally, evidence suggests that transparency serves as a partial mediator in the association between the Core Tax System and the quality of tax accounting. The proposed model accounts for 41% of the variance in transparency and 57% in the quality of tax accounting. Practical implications: The results indicate that enterprises ought to not merely implement digital taxation frameworks but also augment transparency protocols to elevate the standards of tax accounting. For legislators, reinforcing system interoperability and ensuring data availability is crucial in order to optimize the efficacy of digital taxation initiatives. Originality/novelty: This research enriches the academic discourse by presenting transparency as a mediating construct within the nexus connecting the Core Tax System and the quality of tax accounting. Furthermore, it amalgamates agency theory with the framework of accounting information systems to elucidate the underlying mechanisms associated with the implementation of digital taxation.

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