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Oki Wahyu Setiawan
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reaksi@ub.ac.id
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Reviu Akuntansi, Keuangan, dan Sistem Informasi
Published by Universitas Brawijaya
ISSN : -     EISSN : 29646030     DOI : http://dx.doi.org/10.21776/reaksi
Core Subject : Economy,
Economics, Econometrics & Finance
Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Accounting, Finance, and Information Systems.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 238 Documents
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Analisis Perbandingan Pengungkapan Laporan Keberlanjutan Industri Perbankan Bumn di Indonesia Sebelum Dan Selama Pandemi Covid-19 Berdasarkan Global Reporting Initiative Index Hariara Daniel Parlindungan; Affandy, Didied Poernawan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.134

Abstract

This study aims to compare the disclosures and Sustainability Reports of BNI, BRI, and BTN based on the 2016 GRI Standards, both general and specific disclosures, in 2019 and 2020. The data in this study were analyzed descriptively. The results exhibited that the total percentage of disclosure in the 2019 and 2020 Sustainability Reports for the three banks meagerly increased. In addition, the 2016 GRI index disclosed and reported in the 2020 Sustainability Report was higher than that in 2019 with relatively similar disclosed and reported specific topics. This study also proves that the results of previous studies by Rahayu (2019) and Sahla & Aliyah (2016) are confirmed. On the other hand, inaccuracies in the use of the GRI index were found in the Sustainability Report, both in 2019 and 2020.
The Effect of Working Capital and Intellectual Capital on Profitability Widyasari, Hani Sekar; Novianti, Nurlita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.136

Abstract

This study aims to examine the impact of working capital and intellectual capital on profitability in the consumer goods industry from 2016-2021, listed on the Indonesia Stock Exchange. This type of research is quantitative explanatory research. This study uses purposive sampling and multiple linear regression with the SPSS model version 26. There are 14 selected industries from 52 consumer goods industries from 2016-2021. The researchers use secondary data, namely the financial statements contained on the Indonesia Stock Exchange and the annual report of each company's website. The findings show that, from 2016 until 2021, working capital and intellectual capital had a positive impact on profitability. This shows that companies that are able to utilize their working capital well and optimize their intellectual capital will be able to increase profitability. Abstrak Tujuan penelitian ini untuk mengetahui pengaruh working capital dan intellectual capital terhadap profitabilitas pada perusahaan consumer goods tahun 2016-2021 yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian explanatory kuantitatif. Penelitian ini menggunakan teknik purposive sampling dan regresi linear berganda dengan model SPSS versi 26. Terdapat 14 perusahaan terpilih dari 52 perusahaan sektor konsumsi daro 2016-2021. Peneliti menggunakan data sekunder yaitu laporan keuangan yang terdapat pada Bursa Efek Indonesia dan annual report setiap website perusahaan. Hasil penelitian menunjukkan bahawa selama 2016 sampai 2021, modal kerja dan modal intelektual memiliki pengaruh yang positif terhadap profitabilitas perusahaan. Hal ini menunjukkan perusahaan yang mampu memanfaatkan modal kerjanya dengan baik dan mengoptimalkan intelektual capitalnya akan mampu meningkatkan profitabilitas
Factors Influencing Taxpayers’ Willingness to Participate in Voluntary Disclosure Program Rifki Inderawan, Ahmad; Prihatiningtias, Yeney Widya
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.137

Abstract

This study aims to examine the influence of knowledge of voluntary disclosure program, tax sanctions, and subjective norms on taxpayers’ willingness to participate in voluntary disclosure program. Respondents in this study amounted to 100 Individual Taxpayers registered at KPP Pratama Banyuwangi and were collected using the survey method with a questionnaire instrument and the sample was determined using the purposive sampling method. The analytical method used was multiple regression analysis to test the effect by using the t test through the SPSS application. The results of this study indicate that the knowledge of voluntary disclosure program, tax sanctions, and subjective norm variables positively influence taxpayers’ willingness to participate in voluntary disclosure program.
Analisis Kinerja Keuangan Bumdes Rejo Mulyo Desa Sidomulyo Kecamatan Ngadirojo Kabu-paten Pacitan Madhani, Ryonti; Ludigdo, Unti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.138

Abstract

This study evaluates the financial performance of Rejo Mulyo Village Owned Enterprise (BUMDes) of Sidomulyo Village, Ngadirojo District, Pacitan Regency between 2019 and 2021. Although BUMDes Rejo Mulyo depends on its financial health on its financial performance, it never measures its financial performance, if not all of, its existing financial reports have never been the factor in decision-making. A percentage can be used to evaluate financial performance outcomes in accordance with predefined standards. The data of this study are collected from documentation, interviews, and observations, and analyzed by data reduction techniques, data presentation, and conclusion. The findings exhibit that BUMDes Rejo Mulyo still has trouble meeting its short-term debt commitments, judged by its liquidity as determined by the current ratio. The debt-to-equity ratio, measuring solvency, reveals highly positive outcomes. Return on equity, a measure of profitability, demonstrates that BUMDes Rejo Mulyo has done a decent job at turning a profit, and good results are evidenced in the return on assets.
Analisis Kinerja Keuangan Berdasarkan Peraturan Direktur Jenderal Perbendaharaan PER-36/PB/2016 (Studi Pada UPT Puskesmas Ngoro Pada Tahun 2021-2022) Hazar, Dewi; Purwanti, Lilik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.139

Abstract

This study aims to analyze the financial performance of Ngoro Community Health Center using financial ratios based on the Regulation of the Director General of the Treasury Number PER-36/PB/2016. This study involves primary data collected through documentation of the financial statements of Ngoro Community Health Center between 2021 and 2022 after BLUD (Regional Public Service Agency). The data are analyzed by calculating the ratio from which the scores are assessed, assessing financial performance categorized into Good, Fair, and Poor, then conducting a financial performance analysis from the ratio calculation. The results of this study exhibited that the financial performance of Ngoro Community Health Center in 2021 achieved Good criteria as indicated by the percentage of 86% (80 < TS ≤ 95), yet worsened to Fair criteria in 2022 as indicated by the percentage of 59% (56 < TS ≤ 68) due to the contemporaneous inventory accumulation and expense increase resulting in the escalating operational costs that prevent from generating maximum profits.
DETERMINAN KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Elrachma, Zafirah Firdausi; Ekowati, Wiwik Hidajah
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.140

Abstract

This study aims to obtain empirical evidence of the effect of financial ratio factors including Non-Performing Loans (NPL), Loan Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), and size of the bank on financial performance. The study population involves conventional general banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021, from which the samples of 40 companies are selected through purposive sampling method and consist of 186 data analyzed by multiple regression utilizing SPSS 26 software. The results exhibited that the Non-Performing Loan (NPL) had a negative correlation effect on financial performance; the size of the bank had a positive correlation effect on financial performance. However, the Loan Deposit Ratio (LDR) and Capital Adequacy Ratio (CAR) proved to have no effect on financial performance.  
Pengaruh Kualitas Audit Dan Tata Kelola Perusahaan Terhadap Kecurangan Laporan Keuangan Wahfiuddin, Muhammad; Subekti, Imam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.141

Abstract

This study aims to obtain an empirical evidence of the effect of audit quality and corporate governance—including managerial ownership, institutional ownership, qualifications of independent commissioners, recommendations of the board of commissioners and the number of board of commissioners' meetings—on financial statement fraud. The population of this study include manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020, from which the samples of 52 companies with 183 total data, are selected by purposive sampling method. The multiple regression analysis results exhibit that the managerial ownership encourages financial statement fraud while corporate governance including the qualifications of independent commissioners can prevent financial statement fraud.
Analisis Kinerja Keuangan Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bei Selama Pandemi Covid-19 Siregar, Audina Yasminda Putri; Tojibussabirin, Muhammad
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.142

Abstract

This study aims to determine the financial performance of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic. The financial performance in this study is measured by the du pont system to discern how good the companies’ effectiveness and efficiency are in using assets and in creating companies’ operational activities. The sample includes 10 companies selected through purposive sampling, and the secondary data of quarterly financial statements of pharmaceutical sub-sector companies listed on the IDX between 2019 and 2020 are analyzed quantitatively utilizing descriptive statistics and inferential statistics. The results of this study exhibit that there are significant differences in the ratios of TATO and NPM and no significant differences in the ratios of ROI and ROE of the companies before and during the COVID-19 pandemic. Abstrak Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) selama pandemi Covid-19. Pengukuran kinerja keuangan pada penelitian ini menggunakan pendekatan du pont system dengan tujuan untuk mengetahui sejauh mana efektifitas dan efisiensi perusahaan dalam menggunakan aktiva dan dalam menciptakan kegiatan operasional perusahaan. Metode penelitian yang digunakan adalah kuantitatif dengan menggunakan data sekunder berupa laporan keuangan triwulan perusahaan sub sektor farmasi yang terdaftar di BEI. Teknik analisis data yang digunakan adalah statistik deskriptif dan statistik inferensial. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan pada rasio TATO dan NPM dan tidak terdapat perbedaan yang signifikan pada rasio ROI dan ROE perusahaan sub sektor farmasi yang terdaftar di BEI sebelum dan selama pandemi Covid-19.
Evaluasi Pengendalian Internal Terhadap Proses Pemberian Kredit Mikro Pada Bank X Putri, Kezya Aninditha; Nugraha, Adri Putra
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.143

Abstract

The objective of this research is to identify whether the internal control applied by Bank X has been in conformance with the COSO. The data of this qualitative descriptive research was harvested from observations, interviews, and documentation. The research site is the Tangerang Ahmad Yani branch Office of PT Bank X (Persero), which is located in Tangerang of Banten. This study finds that the bank has sufficient control over its approval processes for microloans. However, poor documentation of its activities and sub-optimal supervision have hindered the quality of its internal control.  
Faktor-Faktor Yang Mempengaruhi Niat Dan Perilaku Umkm Untuk Menggunakan Aplikasi Buku Kas Berdasarkan Unified Theory of Acceptance and Use of Technology-2 Afia, Tutut Mei Nur; Novianti, Nurlita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.144

Abstract

This study aims to explain and predict the effect of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit on behavioural intention and use behaviour using the Buku Kas application. The samples of this study include 41 MSME entrepreneurs using the Buku Kas application. Data are collected by distributing questionnaires with a purposive sampling technique and are analyzed by Partial Least Square (PLS) utilizing SmartPLS 3 software. The results of this study exhibited that habit had a positive effect on the behavioural intention to use the Buku Kas application, while performance expectancy, effort expectancy, social influence, hedonic motivation, facilitating conditions, and price value had no effect on behavioural intention to use Buku Kas application. Furthermore, facilitating conditions, habit, and behavioral intention had a positive effect on the use behaviour of using Buku Kas application. Abstrak Penelitian ini bertujuan untuk menjelaskan dan memprediksi pengaruh performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, dan habit terhadap behavioral intention dan use behavior aplikasi Buku Kas. Sampel dari penelitian ini berjumlah 41 pelaku UMKM yang telah menggunakan aplikasi Buku Kas. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan teknik purposive sampling. Alat yang digunakan dalam penelitian ini adalah Partial Least Square (PLS) dengan bantuan aplikasi SmartPLS 3. Hasil penelitian ini menunjukkan bahwa habit berpengaruh positif terhadap behavioral intention penggunaan aplikasi Buku Kas, sedangkan performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, dan price value tidak berpengaruh terhadap behavioral intention penggunaan aplikasi Buku Kas. Selanjutnya, facilitating conditions, habit, dan behavioral intention berpengaruh terhadap use behavior aplikasi Buku Kas.

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