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Jurnal RAK (Riset Akuntansi Keuangan)
Published by Universitas Tidar
ISSN : 25411209     EISSN : 25800213     DOI : https://doi.org/10.31002/rak
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 115 Documents
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The Determinants of Tax Avoidance in Indonesian Banking Companies Puspita, Priska Ane; Nurlaela, Siti; Dewi, Riana Rachmawati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 2 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i2.2387

Abstract

This study intends to investigate the incentives of banking companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 involved in tax avoidance. The possible predictive factors examined in this study include firm size, leverage, independent commissioners, and profitability. This study relies on a quantitative approach using secondary data obtained from the company’s financial statements, which are available on the website of IDX or the company’s website. The sample was chosen using a purposive sampling technique, resulting in 30 companies (89 observations). Data analysis was conducted using multiple linear regression with the assistance of SPSS. Based on the hypothesis testing result, this study unveils that firm size and independent commissioners have a negative effect on tax avoidance, while profitability has a positive effect on tax avoidance. Meanwhile, leverage does not affect tax avoidance in Indonesian banking companies. The result of this study implies that larger companies or higher independent commissioners tend to comply more with tax regulations, thus avoiding tax avoidance practices. On the other hand, more profitable companies tend to engage in tax avoidance practices to minimize their tax payment
Carbon Tax as a Carbon Emissions Controller Mulyanti, Dwinta; Putriyandari , Rofily; Rohman, Abdul; Rahmawati, Renita
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 2 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i2.3294

Abstract

One of the causes of the currently unpredictable climate change is the release of greenhouse gases into the atmosphere. Indonesia uses a carbon tax policy as a fiscal tool to control greenhouse gas emissions and improve energy efficiency. The main focus of the research is on the implementation mechanisms, the basis for imposition, and its impact on the energy sector, which is one of the major contributors to national emissions. Research methods use quantitative methods with a descriptive approach to process secondary data collected from emission reports, energy consumption documentation, and government regulations by evaluating tariff structure data, sector coverage, and policy effectiveness 2022-2024 period. It is uncovered by the research finding that the average carbon tax burden is substantial, with a rather uniform distribution, which does not substantially decrease emissions. Several difficulties of the policy effectiveness are coming from technical constraints and weak supervision This study contributes to understanding the role of carbon tax in environmental policy in Indonesia, particularly to improve efficiency and control emissions in the energy generation industry. The research results show that the carbon tax contributes to carbon emission savings that are expected to reduce the effects of global warming in Indonesia. In addition, the conducted study contributes to the literature by providing an overview of the calculation of the role of carbon tax in carbon emission efficiency, whereas previous studies focused only on the potential of carbon tax in qualitative observations.
Integrating Sustainability Accounting into Vocational Higher Education: A Bibliometric and Systematic Literature Hananto, Santoso Tri; Sutopo, Bambang
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 2 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i2.3308

Abstract

This​‍​‌‍​‍‌​‍​‌‍​‍‌ research intends to map and critically evaluate worldwide research trends on the integration of sustainability accounting in the Vocational Higher Education (VHE) sector over the 2016–2025 period through combining bibliometric analysis and a systematic literature review (SLR). The bibliometric data were collected from the Scopus database. 90 peer-reviewed journal articles were identified and analyzed using VOSviewer. The research results show a marked rise in the number of publications post-2020, indicating the intensification of the issue of greening vocational education for the development of green skills and sustainability alignment agendas. The keyword co-occurrence analysis points to the existence of five main topical clusters: pedagogical transformation, sustainability and Education for Sustainable Development (ESD) frameworks, human development, environmental education policy, and digitalization and innovation in TVET. The SLR of 15 articles reveals that current research mainly makes use of Human Capital Theory, Institutional Theory, and Transformative Learning Theory as explanatory frameworks of the green human capital creation role of vocational education. Still, the literature is mostly theoretical and qualitative, hardly offering much empirical data to directly support the links between integrating sustainability accounting and learning outcomes, competency transfer, and labor-market relevance. Overall, this study contributes to accounting education for sustainability by providing a comprehensive mapping of the research landscape and identifying persistent gaps between policy intentions, curriculum implementation, and measurable outcomes. The findings offer practical insights for policymakers, vocational institutions, and professional bodies in developing sustainability-oriented accounting curricula aligned with SDG-driven workforce needs.
Building Financial Resilience: How the Accounting Profession Adapts to Technological Change Priatna Sari, Yeni; Kartika, Dewi; Widianto, Andri; Sawani , Yussri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 2 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i2.3331

Abstract

The rapid technological advancement of Artificial Intelligence (AI) has brought challenges across various sectors, including accounting and finance. This study aims to identify and describe the strategic contributions of accountants to the financial system, while also analyzing their level of readiness in adapting to technological change, to explore the factors hindering and supporting accountants in maintaining technology-based financial stability and resilience in the context of Indonesia as a developing country. Using a qualitative descriptive approach, data were collected through a literature review and a survey with the Member of the Indonesian Institute of Accountants (IAI). The findings show that although the level of AI adoption in accounting is still in the early stages, there is a high level of awareness among accountants regarding the urgency of mastering technology. On the other hand, the involvement of regulators and educational institutions still needs to be enhanced to create an ecosystem that supports the technology adaptation among the accountants to support the digital transformation. This study suggests the formulation of adaptive policies, the enhancement of accountants' digital literacy, and the development of AI governance standards as collective efforts to maintain the stability and resilience of the national financial system.
The Influence of Profitability, Intermediation Function, and Leverage on Firm Value Aptiansyah, Muhammad Adam; Budiarti, Laeli
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 2 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i2.3427

Abstract

This study examines the relationship between profitability, intermediation performance, leverage, and firm value among banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research adopts the PBV ratio as its primary measure of firm value. For the explanatory variables, we selected ROA to represent profitability, LDR for the intermediation function, and DER as our leverage indicator. Drawing on Signaling Theory, the study considers these financial ratios as key indicators that investors may interpret when assessing bank performance and risk. An analysis of panel data from 26 banking companies (comprising 78 observations) determined that the Random Effects Model was the best statistical method for this study. Profitable banks receive substantially higher market valuations compared to their less profitable counterparts. The magnitude of this relationship underscores how critically investors evaluate earnings when determining a bank's worth. On the contrary, banks with higher lending to deposit ratios experience lower market valuations, as excessive lending activity may signal potential liquidity problems and weaken investor sentiment. Interestingly, the level of leverage does not significantly influence how the market values these banking institutions. Overall, the findings highlight that not all financial ratios carry equal weight as market signals and emphasize the importance of maintaining profitability and prudent intermediation practices in the post pandemic banking environment.

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