cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Eskasari Putri
Contact Email
ep122@ums.ac.id
Phone
+6285730401011
Journal Mail Official
ep122@ums.ac.id
Editorial Address
Jl. Ahmad Yani, Pabelan, Kartasura, Surakarta 57162
Location
Kota surakarta,
Jawa tengah
INDONESIA
Riset Akuntansi dan Keuangan Indonesia
Published by Universitas Muhammadiyah Surakarta
ISSN : 14116510     EISSN : 25416111     DOI : https://www.doi.org/10.23917/reaksi.v8i3
Core Subject : Economy,
Economics, Econometrics & Finance
Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance (Corporate Governance) Behavioral Accounting (Including Ethics and Professionalism) Accounting Education (Ethics) Taxation Theory of Investment and Capital Markets Accounting Banking and Insurance Accounting information system Sustainability reporting (Sustainability Reporting)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 170 Documents
 1   2   3   4   5 
The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period) Cahyono, Yuli Tri; Benny Tjahjono; Mahameru Rosy Rochmatullah; Kusuma Wijayanto
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3045

Abstract

A going concern audit opinion is an audit opinion given on an entity’s financial statements when its conditions differ from the assumption of business continuity. This research, therefore, aims to ascertain the impact of company growth, profitability, leverage, financial condition, and previous years’ audit opinions on the going concern audit opinions. The data used is quantitative. The real estate and property industry classification companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2021 period were the objects of the research. Purposive sampling was used for the sampling, and 126 companies were obtained. The logistic regression analysis was employed in the data analysis method. According to the study findings, while previous year audit opinions had an impact, company growth, profitability, leverage, and financial condition had no impact on going concern audit opinion.
Board of Commissioners’ Relationship and Climate Change Disclosure: Evidence from Mining Companies Ariani, Kurnia Rina; Rita Wijayanti; Mujiyati; Farid Adi Prasetyo; Maria Cristina M. De los Santos
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3047

Abstract

Climate change is one of the most important environmental challenges, with academics, corporate practitioners, and governments all paying close attention. The purpose of this study is to investigate the impact of board qualities such as independence, nationality, and busyness on climate change disclosure. The study consists of 44 samples and 216 data observations. Secondary data were gathered from annual reports issued by sample companies between 2018 and 2022. Darus et al. (2020) generated 19 carbon emission disclosure items, which were subjected to content analysis. According to the conclusions of the study, a bigger proportion of independent commissioners and commissioners' busyness favorably affect a company's initiative to publish climate change-related information. This study adds to the limited scholarly literature on the association between board characteristics and non-financial disclosure performance. It has significant implications for managers and regulators to pay closer attention to the effectiveness of commissioners' oversight in supporting company environmental actions.
Bibliometric Waqf Management in Indonesia Heppy Purbasari; Bawono, Andy Dwi Bayu; Rangga Handika; Triyono
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3054

Abstract

A significant quantity of abandoned waqf lands in Indonesia is evidence that the optimal management of waqf has yet to be achieved. The primary objective of this study is to identify and analyze the existing research lacunae in prior studies, hence facilitating the delineation of future research directions. The employed research methodology utilizes a quantitative approach, wherein publications are quantified using the publish or perish tool and analyzed using the Vosviewer software afterward. This study employs the terms "waqf management" OR "waqf management" AND Indonesia to search for papers inside the Scopus database, focusing on the research period from 2015 to 2022. The study yielded a total of 14 papers about the management of waqf. These articles were categorized into four distinct research areas, namely: (1) the enhancement of productive waqf, (2) the administration of the waqf system, (3) the legal aspects of waqf, and (4) crowdfunding through Sukuk. Based on the four themes above, it is evident that the advancement of productive waqf has been implemented throughout many waqf institutions in Indonesia, yielding favorable outcomes in enhancing the socio-economic conditions of impoverished individuals.
Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions Elin Erlina Sasanti; Muhsyaf, Saipul Arni; Sapto Hendri BS
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3055

Abstract

The 2030 Agenda for Sustainable Development calls for global businesses to support Sustainable Development Goals (SDGs). This study examines the impact of corporate governance mechanisms, particularly board of directors' roles, on SDG achievement through company disclosures and explores industry type as a moderating factor. Analyzing 408 IDX-listed companies from 2018-2020, the study finds that CEO independence, independent boards of commissioners, and frequent board meetings can enhance SDG achievement as reported in financial statements. However, industry types may affect SDG achievement, potentially reducing the influence of CEO independence and independent boards of commissioners. The research highlights the significance of corporate governance mechanisms and industry type in promoting SDG achievement in businesses
Voluntary Disclosure: The Role of Institutional Ownership as a Moderating Variable Between Carbon Emission Disclosure to Financial Performance Brilliani, Brilliani; Setianingtyas Honggowati; Christiyaningsih Budiwati
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.3060

Abstract

Voluntary disclosure, especially disclosure of carbon emissions in mining companies, is still low. The purpose of this study is to analyze the impact of carbon emission disclosure on financial performance and to find out whether the ownership of institutions can moderate the impact of carbon emission disclosure on financial performance. The data for this study was collected from annual reports and sustainability reports. The sample for this research is 305 mining companies and transportation companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange in 2018 - 2022. The research model used is moderated regression analysis (MRA). The research results show that carbon emission disclosure has a negative effect on financial performance and institutional ownership can moderate the effect of carbon emission disclosure on financial performance. Disclosure of carbon emissions is so expensive that some companies do not disclose it. Disclosing information about carbon would be an advantage for companies. Keywords: Carbon Emission Disclosure, Financial Performance, Institutional Ownership.
What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia Syahriyal, Syahriyal; Abdullah, Syukriy; Meutia, Rita
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.3106

Abstract

This research aims to determine the influence of financial independence, budget solvency, service solvency, population, and GRDP on local government financial sustainability. The results of this research are important to provide input for local governments in arranging appropriate policies to encourage financial sustainability. This research was conducted on 23 regional governments in Aceh by using the panel data regression analysis method with the assistance of the Eviews 12 version. The data was taken from the audited financial reports of regional governments in the 2017-2021 period. This research employed income surpluses in operational reports to measure regional government financial sustainability. The research results show that financial independence has no effect on financial sustainability, but budget solvency and service solvency have a significant positive effect. In contrast, population and GRDP have a negative effect on financial sustainability.
Indonesian Bus Stations: Mixed-Use, Government Capital Funding, and Its Determinants and Impact Achyani, Fatchan; Riyardi, Agung
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.3133

Abstract

The main issues of this research are the determinants and impact of the government capital funding on mixed-use bus station. These issues raise research objectives about the definition of mixed-use bus station, the determinants of government capital funding on bus station, and its impact to bus station production. To achieve the objectives, two methods are employed. The first is the description method that applies Cartesian Diagram to define mixed-use bus station. The second is the association methods that applies the government capital funding determinants and impact econometric models. The variables for the first method are passengers and buses arrived at and departed from monitored bus station during 2023 Eid Al-Fitr holidays, while the variables for the second method are government capital funding on bus station, bus station production, bus station usage partnership, type of bus station, and local economy. The results show that twenty-four bus stations are mixed-use bus station, the determinants of government capital funding are mixed-use type and bus station usage partnership, and the impact of government capital funding is bus station production that is suffered by local economy.
The Role of Digital Technology Self-Efficacy and Digital Technostress on Intention to Use FinTech: A Study on MSMEs in Surakarta City Putriani, Santi; Sinta Putriana; Khoirul Fuad; Mega Wahyu Widawati; Nur Prasetyo Aji
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.3820

Abstract

This research aims to investigate the role of Digital Technology Self Efficacy and Digital Technostress on the intention to use FinTech among Micro, Small, and Medium Enterprises (MSMEs) in Surakarta City. This research uses a questionnaire survey with the criteria for respondents being MSMEs in any field that provides FinTech options for transactions in the city of Surakarta. After obtaining a final sample of 138 MSMEs in Surakarta City, analysis was then carried out using SEM-PLS with the help of the Warp-PLS analysis tool. The research results show that even though all Technostress constructs such as overload, invasion, complexity, and uncertainty do not influence the intention to use FinTech among MSMEs in Surakarta City. However, Digital Technology Self-Efficacy can increase the intention to use FinTech among MSMEs in Surakarta City and can reduce the negative impact of the relationship between Digital Technostress and the intention to use FinTech among MSMEs in Surakarta City. The results of this research can be input for innovators and policymakers to make FinTech applications easier to use and inclusive so that MSMEs will continue to use FinTech and ultimately can participate in supporting sustainable development. Keywords: FinTech, Technostress, Digital Technology Self Efficacy, MSMEs, Surakarta.
Does Financial Literacy and Attitudes Influence Financial Management Behavior in The MSME'S Sector? Fauzan; Fadya Almira; Erma Setiawati; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.4319

Abstract

Financial management behavior is considered to be one of the essential concepts in economics, such US allocation of financial resources and utilization This study aims to analyze the effects of financial literacy, financial attitudes, and the use of finance resources. and income on financial management behavior (case studies on MSMEs in the trade sector in Surakarta). This study used a quantitative approach method. The sampling technique used in this study was purposive sampling with 90 MSMEs business owners who are engaged in trade with food & beverage, fashion, and grocery businesses. The source used was primary data by deploying questionnaires that were then analyzed using multiple linear regression analysis with IBM SPSS Statistics 26 software. Based on the results of the data processing conducted, the result that financial literacy variables have a significant effect on financial management behavior, financial attitudes have no effect on financial management behavior, and income has a significant effect on financial management behavior. With good financial management behavior will help MSMEs actors in preparing short-term and long-term financial planning and can be responsible for financial management of money and assets that are considered productive.
Defense Strategy Against MSME Performance Putri, Eskasari; Bandi
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.4343

Abstract

The Covid-19 pandemic has hurt various sectors, one of which is MSMEs. During the pandemic, MSMEs experienced a decrease in sales or turnover, and a few experienced an increase. This quantitative research aims to analyze survival strategies (financial attitudes, marketing strategies, locus of control, and self-efficacy) on the performance of MSMEs with business resilience as a moderating variable. This study involved 60 respondents (SME actors) in Surakarta who were positioned as research subjects. The data used are primary, data collection using survey methods with interview techniques using questionnaires. The collected data were analyzed using SPSS software by performing instrument tests, classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA) tests. The results of this study inform that, 1) financial attitudes have no effect on the performance of MSMEs, 2) marketing strategies do not affect the performance of MSMEs, 3) Locus of control affects the performance of MSMEs, 4) Self-efficacy affects the performance of MSMEs, 5) Financial attitude does not affect MSME resilience, 6) Marketing strategy does not affect MSME resilience, 7) Locus of control affects MSME resilience, 8) Self-efficacy affects MSME resilience, 9) Business resilience does not affect MSME performance, 10 ) Business resilience does not strengthen the relationship between financial attitudes and MSME performance, 11) Business resilience does not strengthen the relationship between marketing strategy and MSME performance, 12) Business resilience does not strengthen the locus of control relationship on MSME performance, 13) Resilience does not strengthen the relationship between self-efficacy and MSME performance. . Following up on the findings in this study, survival strategies on business performance must be optimized, one of which is through marketing strategies, financial attitudes and paying attention to the importance of self-confidence (locus of control & control).

Page 2 of 17 | Total Record : 170

 1   2   3   4   5 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022) Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020) Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia More Issue