Jurnal RAK (Riset Akuntansi Keuangan)
Jurnal RAK (Riset Akuntansi Keuangan) is a journal covering research articles on accounting and finance. Articles published in the form of research results, scientific studies and current issues focusing on Financial Accounting, Public Accounting, Tax Accounting, Sharia Accounting, Forensic Accounting, Auditing, Corporate governance, Accounting information system, and Accounting education.
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<![CDATA[DISCLOSURE INDEX OF HAZARDOUS TOXIC WASTE (LB3) IN INDONESIA ]]>
<![CDATA[Sujarweni, Wiratna]]>;
<![CDATA[Arifah, Siti]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v8i1.345
<![CDATA[This research aimed to compile a toxic hazardous materials waste (LB3) disclosure index in Indonesia, knowing the difference between unweighted and weighted LB3 disclosures in manufacturing and oil and gas companies, mineral and coal mining management (Minerba). The data used was primary, sourced from FGD and questionnaires with the sampling technique used were accidental sampling. The secondary data used was the LB3 disclosure data of manufacturing and mining companies listed on the Indonesia Stock Exchange (IDX) in 2019 using purposive sampling techniques. The index preparation method used descriptive tests and independent t-test tests to look for differences in unweighted and weighted LB3 disclosures in manufacturing and mining companies. The results of this study in the form of LB3 disclosure index as many as 21 disclosure items with their respective weights. The test results were no different but the mean value of LB3 weighted disclosure (0.2945) was higher than the mean weighted value (0.283). The difference from the unweighted and weighted index is 0.0142, the difference is very small, so statistically there is no different LB3 disclosure in manufacturing companies and miners.]]>
<![CDATA[THE EFFECT OF FAMILY INVOLVEMENT IN COMPANY MANAGEMENT ON COMPANY PERFORMANCE ]]>
<![CDATA[Marsela, Annisa]]>;
<![CDATA[Indrian Supheni]]>;
<![CDATA[Murni, Sri]]>;
<![CDATA[Susanti, Asri Diah]]>;
<![CDATA[Rohwiyati]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v8i1.587
<![CDATA[This study aims to determine the effect of family involvement in company management on company performance. This study uses a purposive sampling technique to determine the research sample. This technique produces 380 research sample data. This study uses the Ordinary Least Square (OLS) method in analyzing hypotheses. The results of the study indicate that the involvement of family CEOs has no effect on company performance. Meanwhile, the involvement of family director’s has a positive effect on company performance. This research is limited by the sample company information used, so it is hoped that further research can add other sources of information related to family company ownership and or change the measurement of family businesses in analyzing family businesses or companies.]]>
<![CDATA[AN ANALYSIS OF THE FISCAL CAPACITY OF DISTRICT AND CITY GOVERNMENTS IN THE EAST NUSA TENGGARA PROVINCE ]]>
<![CDATA[Veronica Moi, Maria Odriana]]>;
<![CDATA[Susano P. Baso]]>;
<![CDATA[Ilyona Risty]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v8i1.629
<![CDATA[This study aims to analyze the fiscal capacity of districts and cities in East Nusa Tenggara Province through the analysis of the degree of decentralization and fiscal capacity index. Data were analyzed using the degree of fiscal decentralization formula and the calculation of the fiscal capacity index. The results showed that on average, districts and cities in East Nusa Tenggara Province have a low degree of decentralization of 7.99% and are in the very low fiscal capacity index category of 0.442-0.515. The largest contribution to the allocation of regional expenditure comes from central government transfer funds.]]>
<![CDATA[TRENDS IN CARBON DISCLOSURE RESEARCH: A BIBLIOMETRIC ANALYSIS ]]>
<![CDATA[Kemala Octisari, Sully]]>;
<![CDATA[Bambang Agus Pramuka]]>;
<![CDATA[Puji Lestari]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v8i1.633
<![CDATA[Carbon disclosure is a company's voluntary disclosure related to the environment and greenhouse gas emissions. With increasing global warming and global public concern about the low-carbon economy, disclosing company information related to carbon emissions is one of the main focuses for investors. This article aims to look at research development trends in the field of carbon disclosure over the last 10 years using bibliometric analysis. The data in this study were sourced from the Scopus database and analyzed with the help of the Bibliomagika 1.8 application and the Biblioshiny of Bibliometrix R-package. A search in the Scopus database was carried out with the keyword "carbon disclosure" and produced 443 search results. The results of the bibliometric analysis show that research trends in the field of carbon disclosure have experienced steady growth over the last 10 years with authors from Australia and the United States dominating. Articles in the field of Carbon disclosure focus a lot on two main themes, diclosure related to carbon emissions and climate change as the causal factors for disclosing this information.]]>
<![CDATA[EXPOSING E-PROCUREMENT FAILURES IN PREVENTING PROCUREMENT OF GOODS AND SERVICES FRAUD ]]>
<![CDATA[Saputra, Edwin]]>;
<![CDATA[Anis Chariri]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v8i1.880
<![CDATA[This study aims to reveal the failure of e-procurement in preventing fraud in the procurement of goods/ services and to explore the essence of meaning behind these fraudulent practices and behaviors. The method used is a qualitative approach using a interpretive phenomenological lens. Data collection involved in-depth interviews with a semi-structured approach to eight informants and analysis of organization documents. Data analysis using a model modified by Sanders. The findings show that the root of the problems in the procurement of goods/ services are political patronage practices and violations of procurement ethics. The procurement budget is likened to a "pizza" which has been cut into several parts and will be distributed by regional heads as patrons to supporting parties as clients. Through political patronage, the selection working group intervened to win the desired provider. These various interventions have weakened the integrity of working group which has resulted in collusion between the working group and providers who are very prone to corruption and ultimately detrimental to state or regional finances. This fraudulent behavior forms a social reality within the organization that is inconsistent with procurement ethics. This study also found that the function of prevention or early warning from the inspectorate had not gone well.]]>
<![CDATA[ACCOUNTING STUDENT PERCEPTIONS OF ETHICS IN FINANCIAL STATEMENT PREPARATION AND THE EFFECTS OF ACCOUNTING SCANDALS ]]>
<![CDATA[Ishmah Muthiah]]>;
<![CDATA[Elis Mediawati]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v8i1.981
<![CDATA[This research aims to find out the differences in perception regarding the ethics of thepreparation of financial statements and accounting scandals and businesses in the accountingprofession between lower-level accounting students and top-level accounting students. Thepopulation in this study is students of Accounting Study Program S1 Bandung lower level andtop level of 106 people with purposive sampling techniques. Data collection techniques usingquestionnaires. The hypothesis test in this study used an average independent T-test with thehelp of SPSS Statistics 25 software. The results of this study show that on the ethics of financialreport preparation, only misrepresentation factors do not have significant differences betweenlower-level students and top-level students. And there is a difference in perception on theunderstanding of the Accounting scandal between lower-level students and top-level students.]]>
<![CDATA[THE DETERMINAN OF GOOD GOVERNANCE IMPLEMENTATION: A CASE IN MATARAM CITY INSPECTORATE ]]>
<![CDATA[Hariyati, Ketut]]>;
<![CDATA[Lestari, Baiq Anggun Hilendri]]>;
<![CDATA[Nurabiah]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v8i1.988
<![CDATA[This study aims to predict the effect of the internal control system the government, the role of APIP and the performance of local government apparatus on the use of sound governance at the Mataram City inspectorate. This research is a type of associative research with a quantitative approach. The data used is primary information received by distributing questionnaires. The sampling technique used is a saturated sample by taking the entire population to be sampled, namely 47 employees of the Mataram City inspectorate. The data analysis tool used is Partial Least Square (PLS) version 3.0. The results of this study demonstrate that the implementation of good governance in the inspectorate of Mataram City is positively impacted by the functioning of the government internal control system, APIP, and local government apparatus. The theoretical significance of this study is that it strengthens the stewardship theory by illuminating the role that the Mataram City inspectorate plays in enhancing government internal control, streamlining internal control, and improving the efficiency of local government apparatus for results in good governance.]]>
<![CDATA[THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN INDONESIAN MANUFACTURING COMPANIES ]]>
<![CDATA[Tri Lestari, Fina]]>;
<![CDATA[Wahyudi, Muhamad]]>;
<![CDATA[Khabibah, Nibras Anny]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v8i1.1181
<![CDATA[This study aims to examine the disclosure of corporate social responsibility in manufacturing companies in Indonesia as influenced by the diversity of the company's board of directors and board of commissioners. A total of 142 manufacturing companies listed on the IDX from 2017- 2021 became the population of this study. Purposive sampling was used in sample selection, resulting in a research sample of 42 companies. During the 5 (five) years of observation, 210 observations were obtained. The results showed that gender diversity characterized by the presence of women on the company's board had a negative effect on corporate social responsibility disclosure, age diversity characterized by the presence of a young board on the company's board had no effect on corporate social responsibility disclosure, and the diversity of the company's board education background with management and business education had a positive effect on corporate social responsibility disclosure.]]>
