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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 571 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.
Internal Control and Accounting Conservatism: The Role of Managerial Ability Moderators Zainal Asyiqin; Bawono, Andy Dwi Bayu; Zulfikar
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.v16i2.44128

Abstract

Objective: This research seeks to evaluate the impact of internal control on accounting conservatism while also analyzing managerial ability fuctions as a moderating variabel. Methodology/approach: The research adopts a quantitative approach by utilizing financial statement data from manufacturing companies listed on the indonesia Stock Exchange (IDX) over the 2018-2023. The sampel was detemined using purposive sampling, yielding 124 companies each year and the anaysis was conducted with Eviews. Findings: The study’s finding demonstrate that internal control and managerial ability influence accounting conservatism. However, managerial ability weakens the moderating effect, suggesting that higher managerial ability can substitute for internal control in influencing the level of accounting conservatism. Practical implications: Previous research has generally examined determinants of accounting conservatism in isolation, such as internal control or managerial characteristics. However, managerial ability as a moderation variable in the link between internal control and accounting conservatism is still rarely explored, thus opening up space for this study. Originality/value: Novelty of study lies in the testing of managerial ability a moderation variable that is able to strengthen or weaken the influence of internal control in accounting conservatism.
Do Green Practices Drive Returns? Evidence From Indonesian Technology Firms Saiful Haq; Dede Sunaryo; Hendra Galuh Febrianto
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 3 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i3.43177

Abstract

Purpose: The study investigates the need of sustainability movement and investor demand for corporate transparency.Objectives: The objectives of this study are to examine the sustainability movement and the investor's demand for corporate transparency. Green financial disclosure and green innovation practices in Indonesia are still diverse and require exploration on the effects on the market value. Methodology/approach: This study examines the relationship of green financial disclosure, green innovation, investor attention and stock returns for technology companies listed on the Indonesia Stock Exchange in 2020–2024. A regression analysis on panel data was used in Stata 18. Fixed effects model was chosen due to Hausman specification test and cluster-robust standard errors were used to account for heteroscedasticity and autocorrelation. Annual reports, sustainability reports, the ESG Leaders index and investor attention indicators based on Google Trends and media coverage were used to gather data. The KHB method was used to test mediation and interaction terms were used to examine moderation and plotted using marginsplot. Findings: The results show that green financial disclosure has a positive impact on both stock returns and green innovation. Green innovation greatly improves stock returns and partially moderates the stock returns disclosure relationship (indirect effect = 0.118, p<0.05). Furthermore, the interaction coefficient between green innovation and investor attention is positive (0.176, p < 0.05), suggesting that the stock returns from green innovation are higher when the market has more attention. Practical implications: The results emphasize the need to include sustainability disclosure in the strategy of technology companies and promote innovative initiatives to attract investors and enhance market performance. Timing sustainability communications to periods of investor focus, like when an ESG index is released, is key for managers. Originality/value: The study has added to the literature by combining signal theory, legitimacy theory and the resource-based view. The novelty of this paper is to test disclosure, innovation, and investor attention in explaining the dynamics of stock returns in technology stocks in Indonesia using panel data econometrics with Stata which provides a powerful tool alternative to variance-based structural equation modeling.
Behavioral Accounting, Budgetary Control, and Financial Technology Driving MSME Financial Sustainability in ESG-Oriented Digital Transformation Etty Harya Ningsi; Setia Budi Kurniawan; Tri Auri Yanti; A’an Nurhadi
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 3 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i3.44370

Abstract

Purpose: This study aims to analyze the effects of behavioral accounting, budgetary control, and financial technology adoption on the financial sustainability of micro, small, and medium enterprises (MSMEs), with ESG-oriented digital transformation positioned as a mediating variable. The study responds to the growing need to understand how internal behavioral and technological capabilities support sustainable financial performance in the context of digitalization and increasing ESG pressures. Methodology/approach: This study adopts a quantitative research approach using primary data collected from MSMEs. The research model is empirically tested using partial least squares structural equation modeling (PLS-SEM) to examine the direct and indirect relationships among behavioral accounting, budgetary control, financial technology adoption, ESG-oriented digital transformation, and financial sustainability. PLS-SEM is employed due to its suitability for predictive analysis and complex mediation models in MSME research. Findings: The findings indicate that behavioral accounting has a significant positive effect on both ESG-oriented digital transformation and financial sustainability. Financial technology adoption is also found to significantly influence ESG-oriented digital transformation and financial sustainability. ESG-oriented digital transformation, in turn, has a significant positive effect on financial sustainability and mediates the relationships between behavioral accounting and financial sustainability as well as between financial technology adoption and financial sustainability. In contrast, budgetary control does not have a significant direct effect on financial sustainability, nor does it significantly influence ESG-oriented digital transformation or exert an indirect effect through the mediating variable. Practical implications: The results suggest that MSME owner managers should prioritize strengthening behavioral accounting practices and adopting financial technologies aligned with ESG principles to enhance financial sustainability. Policymakers and supporting institutions should focus on developing behavioral competencies and promoting FinTech-driven digital transformation rather than emphasizing traditional budgeting mechanisms. Originality/value: This study contributes to the literature by empirically demonstrating the mediating role of ESG-oriented digital transformation in linking behavioral accounting and financial technology adoption to financial sustainability in MSMEs. It also highlights the limited role of budgetary control in sustainability-oriented contexts, offering new insights into the drivers of MSME financial sustainability in the digital and ESG era.
Exploring VAT Registration Decision Among SMEs: The Influence of Tax Rate Perception and The Moderating Role of Knowledge Erta Kurnia Puspa; Heny Kurniawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 3 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i3.44726

Abstract

Purpose: This study aims to examine the perception of tax rates on the decision of MSMEs to register as PKP, as well as the role of tax knowledge moderation in this relationship. There is a significant research gap because registration is a crucial behavioral threshold that determines the starting point of the compliance process and has an impact on the effectiveness of VAT policies. Methodology/approach: This study uses a quantitative approach with a questionnaire method, which involves as many as 106 owners or managers of MSMEs in the DKI Jakarta and Thousand Islands areas. This study was analyzed using the PartialLeast Squares (PLS-SEM) method. Findings: The findings indicate that perceptions of VAT rate increase positively and significantly SMEs' decision to register as PKP, administrative burdens have significant negative effects, whereas tax digitalization readiness has significant positive effects. Practical implications: The study concludes that policy efforts should prioritize the simplification of tax administration and the strengthening of an integrated digital tax system, accompanied by effective tax education initiatives. Originality/value: This study expands the literature related to tax compliance by placing the registration decision as a formal compliance for SME’s taxpayers.
The Role of Earnings Management in The Relationship Between Diamond Fraud and Fraudulent Financial Reporting Tubandrijah Herawati; Laila Fitriyah LH; Ananda Pratama Putra
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 3 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i3.42252

Abstract

Purpose: This study aims to examine the influence of Fraud Diamond elements on financial statement fraud with earnings management as a mediating variable. Methodology/approach: The research uses a sample of 17 state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during 2019–2024. Financial statement fraud is measured using the F-score, while earnings management is proxied by discretionary accruals through the Modified Jones model. Path analysis and Sobel testing were applied to assess mediation. As a robustness check, fraud measurement was also re-tested using the Beneish M-Score. Findings: The results show that financial targets have a positive effect on financial statement fraud, while external pressure has a negative effect. Earnings management partially mediates the relationship between financial targets and fraud. Robustness testing with the M-Score confirms the consistency of the findings. Practical implications: The findings highlight the importance of strengthening internal oversight and risk management to anticipate earnings management practices as an early indicator of financial statement fraud in SOEs. Originality/value: This study provides empirical evidence on the integration of Fraud Diamond and earnings management as a mediating variable in the context of Indonesian SOEs, which has received limited scholarly attention.
Risk Mitigation Through Sustainability and Optimal Capital Structure Management Rustandi; Tri Gunarsih; Nuryasman; Faizul Mubarok
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 3 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i3.43637

Abstract

Purpose: This study investigates whether the optimal capital structure exists in the construction sector in Southeast Asia during the period 2015–2024. The existence of an optimal capital structure indicates that debt risk can be managed by maintaining debt at a level that balances the financing benefits with the associated financial risks. Methodology/approach: This study employs an exploratory quantitative design using an unbalanced panel dataset consisting of 1,440 firm-year observations. The relationship between capital structure and cost of capital is examined using static and dynamic panel data models estimated with Stata to evaluate the robustness of the evidence. Findings: The static panel model identifies a quadratic non-linear (U-shaped) relationship between capital structure and cost of capital, with an estimated optimal DER of 165.26%. However, this relationship is not confirmed by the dynamic panel model after accounting for adjustment dynamics, indicating that evidence for an optimal capital structure depends on the econometric specification used. Practical implications: For managers, maintaining a debt level close to the estimated optimal DER of 165.26% can improve financing efficiency when the underlying conditions are consistent with the static model. For regulators, this finding provides empirical evidence that can serve as a policy basis aimed at monitoring corporate leverage and reducing financial risks associated with excessive debt in the construction sector. Originality/value: Instead of relying on a single estimation approach, this study compares static and dynamic panel estimates to test the robustness of evidence regarding the existence of an optimal capital structure. The contrasting results highlight the importance of considering adjustment dynamics when evaluating capital structure decisions in the Southeast Asian construction sector, a context that remains underexplored in the literature.
STEM CEO Background and Corporate Tax Avoidance: An Upper Echelons Perspective Khansa Zayyan Syadina; Badingatus Solikhah
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 3 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i3.45072

Abstract

Purpose: This study examines whether CEOs with an educational background in STEM (Science, Technology, Engineering, and Mathematics) influence corporate tax avoidance strategies at listed companies in Indonesia from the perspective of Upper Echelons Theory. Methodology/approach: This study examines panel data from 381 non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Sampling was conducted using a purposive sampling approach, yielding 1,622 firm-year observations. Tax avoidance behavior is proxied by the Effective Tax Rate (ETR), with the Book-Tax Difference (BTD) applied as an additional measure for robustness testing. Hypothesis testing is conducted using a fixed-effects panel regression model that incorporates year effects, and all data processing is performed with EViews 13. Findings: The results of the study show that CEOs with a background in STEM fields lead companies with relatively lower effective tax rates, a pattern that this study interprets as evidence of increased tax avoidance behavior. When the analysis was repeated using BTD as an alternative measure, the same relationship emerged, reinforcing confidence in the initial findings. This evidence is consistent with the Upper Echelons Theory, indicating the significant role of top executives’ educational backgrounds in shaping how companies make strategic decisions, including those related to corporate taxation. Practical implications: The findings point to managerial traits, particularly CEOs' educational backgrounds, as one explanation for why firms differ in their tax practices. Regulators, investors, and other stakeholders may draw on this study's results to better read the tax-related decisions firms make. Originality/value: Drawing on a sample of Indonesian listed firms, this study adds new evidence to the literature linking STEM CEOs to corporate tax avoidance. Beyond that, its use of a fixed-effects panel approach and its extension of Upper Echelons Theory into corporate taxation situate the contribution within an emerging-market context that has received comparatively little attention.

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