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Oki Wahyu Setiawan
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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 Pengaruh Literasi Keuangan, Perilaku Keuangan, dan Pendapatan Terhadap Minat Keputusan Berinvestasi Farhanyudha, Giffari Muhammad; Atmini, Sari
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.2024.3.1.189

Abstract

This research aims to analyze the effect of financial literacy, responsible financial behavior, and income on the intention of investment decisions by applying the theory of planned behavior and the theory of behavioral finance. The samples in this research involve university students in Malang, including 100 respondents selected through the purposive sampling method. The data from respondents are collected through a survey utilizing questionnaires, and analyzed by multiple regression. The results exhibited that financial literacy and income had a positive effect on the intention of investment decisions, which corresponds to the hypotheses. However, responsible financial behavior did not affect the intention of investment decisions.
EVALUASI PENERAPAN SAK ETAP DALAM PENYUSUNAN LAPORAN KEUANGAN STARTUP -, Umi Ariskaningtias; Pusposari, Devy
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.2024.3.1.193

Abstract

PT Rise Lanskap Hortikultura, a startup in landscaping service LLC, is unexceptionally obliged to prepare its financial reports under SAK ETAP (Indonesian Accounting Standards for Non-Publicly-Accountable Entities). However, the company has had incomplete financial reports and imbalance balance sheet since December 2021. As such, this phenomenon is interesting to study on how financial reports are prepared in a startup; and this study aims to determine the financial reporting of PT Rise Lanskap Hortikultura and its conformity with SAK ETAP, employing descriptive qualitative method with a case study approach. Data are collected from interviews and documentation. This study found that the Financial reports for December 2022 were not in accordance with SAK ETAP. The presentation of the income statement and balance sheet was incomplete, there were discrepancies in cash flow statements, and there was no report on changes in equity and notes on the financial statements. The discrepancy resulted from the lack of an appropriate transaction recording system and incomplete supporting documents. It is expected that startups or similar entities are capable of developing accounting cycle according to their business processes. Future researchers can examine the application of SAK ETAP to startups in different business sectors or the importance of accounting standards for startups.
Implementasi Fraud Control Plan (Fcp) Untuk Pencegahan Fraud (Studi Kasus Pada Kpp Pratama Xyz) Permatasari, Henita; Gugus Irianto
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.2023.2.3.194

Abstract

This research aims to understand the implementation of the Fraud Control Plan (FCP) to prevent fraud at KPP Pratama (Tax Office) XYZ. This research employs a qualitative case study, involving primary and secondary data collected through interviews, observation, and documentation. The data are analyzed using the Miles and Huberman model which includes data reduction, data display, and conclusion drawing or verification. The results of this research indicate that KPP Pratama XYZ has implemented eight attributes of the FCP except for two attributes, which are disclosure to external parties and investigation procedures. Abstrak Penelitian ini bertujuan untuk memahami tentang implementasi Fraud Control Plan (FCP) dalam rangka pencegahan terjadinya fraud pada KPP Pratama XYZ. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder dengan teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Teknik analisis data yang digunakan adalah model Miles and Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi. Hasil dari penelitian ini menunjukkan bahwa KPP Pratama XYZ telah mengimplementasikan delapan atribut dari FCP, sedangkan dua atribut yaitu pengungkapan kepada pihak eksternal dan prosedur investigasi belum diimplementasikan.
Kinerja Keuangan Menggunakan Konsep Value for Money Fauziah, Fresila Hana; Rustam, Akie Rusaktiva
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (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.2023.2.4.196

Abstract

This study aims to determine the financial performance of the Local Public Service Agency (BLUD) of X Health Center in X Regency by using the concept of Value for Money and determining the supporting and inhibiting factors in achieving the Value for Money, which reveals the level of the economy, effectiveness, and efficiency of an organization. This study employs a descriptive qualitative approach involving data collected from interviews, documentation, and observation. The results of this study indicate that, overall, the financial performance of the BLUD of X Health Center in 2019-2022 has been economical, ineffective, and efficient with the supporting factors of competent human resources, support from superiors, clear guidelines, adequate infrastructure, and the strategic location of the X Health Center, and the inhibiting factors of the concurrent position of the BLUD Treasurer Abstrak Penelitian ini bertujuan untuk mengetahui kinerja keuangan BLUD Puskesmas X Kabupaten X dengan menggunakan konsep Value for Money dan mengetahui apa saja yang menjadi faktor pendukung dan penghambat kinerja keuangan BLUD Puskesmas X Kabupaten X dalam mencapai tingkat Value for Money. Konsep Value for Money digunakan untuk menunjukkan tingkat ekonomi, efektivitas dan efisiensi suatu organisasi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data yang digunakan adalah wawancara, dokumentasi dan observasi. Hasil penelitian ini menunjukkan bahwa rata-rata kinerja keuangan BLUD Puskesmas X pada tahun 2019-2022 telah ekonomis, tidak efektif dan sudah efisien. Faktor pendukung kinerja keuangan BLUD adalah SDM kompeten, dukungan dari atasan, adanya pedoman yang jelas, sarana prasarana memadai dan lokasi Puskesmas X yang strategis. Faktor penghambat kinerja keuangan BLUD dikarenakan adanya rangkap jabatan pada posisi Bendahara BLUD.
The Interrelationship of Fraud Triangle Saving Plan Case Purba, Rosalia Jasmine Alicia; Rusydi, Mohamad Khoiru
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.2023.2.3.199

Abstract

PT Asuransi Jiwasraya is the oldest life insurance company in Indonesia. PT. Asuransi Jiwasraya has constantly undergone changes and development to meet the needs and capabilities of the communities. This study aims to determine how the interrelationship between the three factors in the Fraud Triangle became the impetus for the suspects to commit fraud in the Saving Plan case of PT Asuransi Jiwasraya (Persero) in 2018. This qualitative research implemented interviews with four professionals who are Forensic Accountants from Accounting Firms and a Mid-Associate from a Law Firm. The findings revealed that perpetrators used three factors in the Fraud Triangle, which are Pressure, Opportunity and Rationalization, to do unethical behaviors. Weak internal control and the poor quality of Good Corporate Governance increased the opportunity factor, the pressure factor that came from the burden of showing a good financial report to satisfy shareholders, and the rationalization of perpetrators that consider those acts normal. Ultimately, The Audit Board of the Republic of Indonesia has succeeded in uncovering the fraud committed by the perpetrators. Abstrak PT Asuransi Jiwasraya merupakan perusahaan asuransi jiwa tertua di Indonesia. PT Asuransi Jiwasraya terus mengalami perubahaan dan perkembangan untuk memenuhi kebutuhan dan kemampuan masyarakat. Penelitian ini bertujuan untuk mengetahui bagaimana keterkaitan ketiga faktor dalam segitiga fraud atau Fraud Triangle menjadi pendorong bagi para tersangka untuk melakukan tindak kecurangan dalam kasus Saving Plan PT Asuransi Jiwasraya (Persero) tahun 2018. Penelitian kualitatif ini dibuat dengan melakukan wawancara kepada empat orang profesional yang merupakan tiga Akuntan Forensik dari salah satu Big Four dan Mid-Associate dari firma hukum. Temuan mengungkapkan bahwa pelaku menggunakan ketiga faktor dalam segitiga kecurangan yaitu Tekanan, Peluang dan Rasionalisasi untuk melakukan tindakan tidak etis. Lemahnya pengendalian internal dan buruknya Good Corporate Governance perusahaan menjadi faktor meningkatnya Peluang. Faktor tekanan berasal dari beban keharusan untuk menampilakn laporan keuangan yang baik demi memuaskan pihak ketiga serta rasionalisasi para pelaku yang menganggap tindakan tersebut normal. Badan Pemeriksa Keuangan Republik Indonesia akhirnya berhasil mengungkap kecurangan yang dilakukan oleh para pelaku.
Analisis Faktor Faktor Yang Mempengaruhi Financial Distress Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2017 – 2020 Husna, Aulia Rahmawati Rosyadi; Endang Mardiati
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.2024.3.1.200

Abstract

This study aims to examine and analyze the factors affecting financial distress, including financial ratios consisting of liquidity, leverage, profitability, and activity ratios. The population incorporates companies listed on the Indonesia Stock Exchange, from which 37 samples of mining companies listed on IDX between 2017 and 2020 are selected through purposive sampling method, and analyzed by logistic regression. The results exhibited that profitability and activity ratios present as predictors of financial distress, while this not the case for liquidity and leverage.This study aims to examine and analyze the factors affecting financial distress, including financial ratios consisting of liquidity, leverage, profitability, and activity ratios. The population incorporates companies listed on the Indonesia Stock Exchange, from which 37 samples of mining companies listed on IDX between 2017 and 2020 are selected through purposive sampling method, and analyzed by logistic regression. The results exhibited that profitability and activity ratios present as predictors of financial distress, while this not the case for liquidity and leverage.
Pengaruh Independensi Dan Tekanan Waktu Terhadap Kualitas Audit: Etika Audit Sebagai Variabel Pemoderasi Sarah Fakhirah; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (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.2023.2.4.201

Abstract

This study aims to assess the influence of independence and time pressure on audit quality and the role of audit ethics as the moderating variable. In the last few years, cases of audit quality were found. The said issues have reduced public perception of auditors and the audit quality. Some of the cases involve PT Garuda, SNP Finance, and other cases of license suspension of public accounting firms. In East Java, Purwanto Public Accounting Firm and Supriadi Public Accountant. This research was conducted using agency and attribution theories; the sample consists of 179 auditors with experience in auditing and working in public accounting firms in East Java. The data was harvested from a survey and was analyzed using Partial Least Squares. This study finds that independence influences audit quality and that time pressure does not affect it. The empirical evidence discovered in this research does not support the idea that audit ethics serve as a mediating variable. Furthermore, as independence can enhance audit quality, it can be concluded that the higher the independence, the better the audit quality. Abstrak Penelitian ini bertujuan untuk menguji pengaruh independensi dan tekanan waktu terhadap kualitas audit serta etika audit sebagai variabel pemoderasi. Beberapa tahun terakhir telah terjadi beberapa kasus yang mempengaruhi pada kualitas audit yang dilakukan oleh auditor sehingga mempengaruhi persepsi publik terhadap auditor yang melakukan audit dan mengakibatkan menurunnya kualitas audit. Terdapat beberapa kasus seperti PT. Garuda, SNP Finance dan beberapa  kasus pembekuan izin terhadap akuntan publik, kasus lainnya yang terjadi yaitu berada di jawa timur adalah kasus KAP Purwantoro dan AP Supriadi. Penelitian ini menggunakan pendekatan teori agensi dan atribusi. Sampel penelitian ini sebanyak 179 auditor yang pernah melakukan audit dan bekerja di Kantor Akuntan Publik di Jawa Timur. Pengumpulan data dilakukan dengan metode suvei. Pengolahan data dengan menggunakan Partial Least Square (PLS) 3.0. Hasil penelitian menunjukkan bahwa independensi memiliki  berpengaruh terhadap kualitas audit. tekanan waktu tidak berpengaruh terhadap kualitas audit. Bukti empiris tidak mendukung etika audit sebagai variabel pemoderasi. Pengaruh independensi terhadap kualitas audit dapat meningkatkan kualitas audit sehingga, dapat disimpulkan bahwa semakin tinggi independensi maka semakin tinggi kualitas audit.
Pengaruh Audit Tenure, Ukuran Perusahaan Dan Corporate Governance Terhadap Kualitas Audit (Studi Pada Perusahaan Pertambangan Periode Tahun 2019 – 2022) Wibowo, Imtitsal Hibatulloh; Wulandari, Putu Prima
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (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.2023.2.4.203

Abstract

This research aims to determine the empirical evidence of the influence of audit tenure, company size, and corporate governance on audit quality, measured using the proxy of providing going concern audit opinions for mining companies. The data and population used in this study are sourced from the financial reports of mining companies from 2019 to 2022. The research method employed is logistic regression analysis. The results of this study indicate that company size impacts audit quality, as large assets can help companies overcome challenges such as the COVID-19 pandemic. Furthermore, audit tenure and corporate governance do not significantly influence audit quality, suggesting the presence of other factors affecting audit quality. The suboptimal role of independent commissioners, with companies focusing more on quantity than the quality of independent commissioners, does not directly impact audit quality. Abstrak Penelitian ini bertujuan mengetahui bukti empiris dari pengaruh audit tenure, ukuran perusahaan, dan corporate governance terhadap kualitas audit diukur dengan proksi pemberian opini audit going concern pada perusahaan pertambangan. Data dan populasi yang digunakan dalam penelitian ini bersumber dari laporan keuangan perusahaan pertambangan tahun 2019 - 2022. Metode penelitian yang digunakan analisis regresi logistik. Hasil dari penelitian ini menyatakan ukuran perusahaan berpengaruh terhadap kualitas audit karena besar aset dapat membantu perusahaan menghadapi kendala seperti pandemi COVID-19. Selanjutnya, audit tenure dan corporate governance  tidak berpengaruh secara signifikan terhadap kualitas audit dikarenakan kemungkinan terdapat faktor lain yang mempengaruhi kualitas audit. Peran komisaris independen yang belum maksimal, perusahaan hanya memperhatikan kuantitas dibandingkan kualitas, komisaris independen perusahaan tidak memiliki perngaruh langsung terhadap kualitas audit.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Ibrahim, Ahmad Dzaky; Andayani, Wuryan
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.2024.3.1.204

Abstract

Profitability exhibits company management’s efficiency and effectiveness in utilizing assets and managing its operational activities. This study aims to test and provide empirical evidence of the effect of corporate social responsibility disclosure, firm size, and leverage on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019, 2020 and 2021. Involving the sample of 15 companies selected through purposive sampling method with predetermined criteria. The secondary data of annual reports and sustainability reports are analyzed quantitatively by multiple linear regression utilizing IBM Statistical Package for Social Science (SPSS) software. The test results indicate that Corporate Social Responsibility disclosure and firm size have no effect on profitability while leverage has a negative effect on profitability.
Analisis Komparatif Minat Pengguna Gojek Dan Grab Dalam Menggunakan Sistem Pembayaran Online Zardari Asif As'ari; Imam Subekti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (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.2024.3.3.211

Abstract

 Technological developments in this global era are changes in means of payment and transportation that are significant. Not only in terms of retail, which is growing rapidly in terms of transportation, there is also rapid development, the difference is in the emergence of online-based transportation systems, including GOJEK and GRAB, where consumers can take advantage of these transportation services by simply downloading the application from the platform on smartphones and make online bookings where later the drivers from the online motorcycle taxi will approach the location where we are when making the booking. At the beginning of the emergence of online transportation, the services offered were limited to facilitating the mobilization of people (transport), sending goods, documents, or packages (instant courier), and ordering services for food and drinks. Some of these services can use two types of payment, namely cash and non-cash. This study aims to find out the effect of perceptions of convenience, benefits, security, trust, and attitudes of online motorcycle taxi users on online transportation user preferences (GOJEK and GRAB) in digital payment systems (e-moneys). This study used a sample of 363 people who then processed the questionnaire data using the structural equation model (SEM PLS).   Abstrak Perkembangan teknologi di jaman global ini adalah perubahan pada alat pembayaran dan transportasi yang begitu signifikan. Tidak hanya pada segi ritel saja yang berkembang pesat pada segi transportasi pun juga ada perkembangan yang pesat, perbedaan terdapat pada mulai maraknya sistem transportasi berbasis online diantaranya adalah GOJEK dan GRAB, dimana konsumen bisa memanfaatkan jasa transportasi tersebut hanya dengan cara mengunduh aplikasi dari platform tersebut pada ponsel pintar dan melakukan booking secara online yang nantinya driver dari ojek online tersebut akan menghampiri lokasi dimana kita berada ketika melakukan booking. Pada awal kemunculan transportasi online ini, jasa yang ditawarkan hanya sebatas memudahkan mobilisasi orang (transport) dan layanan pesan antar makanan dan minuman. Penelitian ini memiliki tujuan untuk mengetahui Untuk mengetahui pengaruh persepsi kemudahan, manfaat, keamanan, kepercayaan dan sikap pengguna ojek online terhadap preferensi pengguna transportasi online (GOJEK dan GRAB) pada sistem pembayaran digital (e-money). Penelitian ini menggunakan sampel sebanyak 363 orang yang kemudian data hasil keusioner diolah dengan menggunakan structur equation model (SEM PLS).

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