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Dwi Irawan
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irawan@umm.ac.id
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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 583 Documents
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The Impact of Tax Aggressiveness on Firm Performance: The Moderating Role of Green Innovation Sari Dewi; Iskandar Itan; Jowie Lim; Jayamalathi Jayabalan; Handoko Karjantoro
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 4 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i4.43679

Abstract

Purpose: This study aims at understanding the impact of tax aggressiveness on firm performance and investigates whether green innovation is able to dampen the adverse effect of tax aggressiveness. Methodology/approach: This study uses a quantitative associative approach with secondary data that were obtained from 76 non-financial companies listed in Indonesia Stock Exchange (IDX) that publish sustainability report continuously in 2019-2023. The final sample is made up of 380 observations of firms per year. The data was analyzed using panel data regression model with Fixed Effect Model (FEM) using STATA software. Findings: The results show that tax aggressiveness is significantly negatively correlated to firm performance. In addition, green innovation is found to positively moderate this relationship, indicating that green innovations help mitigate the adverse effects of tax aggressiveness on firm performance, hence lowering the risk of tax aggressiveness. Practical implications: The results underline the need for integrating strategies for tax optimization with strategies to promote sustainability. The companies are urged to improve green innovation initiatives and conduct responsible tax to increase financial performance in the long term. Originality/value This study adds value to the literature as it investigates the study of green innovation as a moderating variable between the relationship of tax aggressiveness and firm performance. This builds on the Resource-Based View (RBV) view by focusing on green innovation as a strategic competence in an emerging-market environment.
The Impact of E-Payment System on Generation Z Impulsive Payment Within Accounting Information System Zaki Baridwan; Farah Salsabila
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 4 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i4.44649

Abstract

Purpose: This study aims to examine the effect of the e-payment system on impulsive payment based on information technology behavior among Generation Z, with attitude and satisfaction as mediating variables. Methodology/approach: This study employs a quantitative approach using a survey method. The sampling technique used purposive sampling. Data were collected through an online questionnaire,  170 questionnaire were collected from Generation Z respondents in Malang who have experience using QRIS for transactions. The sampling technique used purposive sampling. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test both direct and indirect relationships between variables. Findings: The results show that the e-payment system has a positive and significant effect on impulsive payment behavior, both directly and indirectly through attitude and satisfaction. In addition, attitude and satisfaction significantly influence impulsive payment and act as partial mediators in the relationship between the e-payment system and impulsive payment. Practical implications: Digital payment providers should improve system quality, including ease of use, speed, and security, to enhance user satisfaction and positive attitudes. Originality/value: Integrates attitude and satisfaction simultaneously within the S-O-R framework in the QRIS context.
How Green Finance Literacy Shapes Green Financial Product Interest: The Mediating Role of Environmental Awareness? Ummi Kalsum; Arradytia Permana; Randy Hidayat; Nor Shamri Ithnin
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 4 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i4.45727

Abstract

Purpose: This research investigates the association between Green Finance Literacy and individuals’ intention to use green financial products, while also assessing the mediating effect of Environmental Awareness in this relationship. Methodology/approach: A quantitative survey was conducted involving teachers from Muhammadiyah-affiliated upper secondary and vocational schools in Palembang, Indonesia, with participants recruited using a purposive sampling technique. The collected data were examined through Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the validity and reliability of the measurement model, analyze the relationships among the study variables, and determine the mediating role of Environmental Awareness. Findings: Green Finance Literacy significantly affects Environmental Awareness and interest in using green financial products. Environmental Awareness not only boosts interest directly but also acts as a partial mediator in the link between Green Finance Literacy and the intention to utilize green financial instruments. Practical implications: These results provide valuable guidance for policymakers, financial service providers, and educational institutions in designing coordinated initiatives that strengthen green finance literacy alongside environmental awareness, thereby promoting greater interest in adopting green financial products. Originality/value: This research enriches the existing body of knowledge on sustainable finance by examining how Green Finance Literacy shapes individuals’ intentions to use green financial products through the mediating role of Environmental Awareness. Furthermore, it broadens the scope of sustainable financial behavior research by focusing on teachers, who represent an important group in fostering financial literacy and advancing environmental sustainability.

Page 59 of 59 | Total Record : 583

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