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Oki Wahyu Setiawan
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reaksi@ub.ac.id
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Jl. MT. Haryono No.165, Ketawanggede, Kec. Lowokwaru, Kota Malang, Jawa Timur 65300
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INDONESIA
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 312 Documents
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Analysis of Behavioral Intention to Use Sap S/4hana In Ac-counting Application Practice Learning Using Utaut Model Rizki Dwi Putra
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objectives of this quantitative research are to analyze and gain empirical evidence regarding the effects of performance expectancy, effort expectancy, social influence, facilitating conditions, self-efficacy, and online access convenience on the behavioral intention to use SAP S/4HANA. The population consists of 419 undergraduate accounting students of the Faculty of Economics and Business batch of 2020, 2021, and 2022. Using purposive sampling, 205 students were selected as the respondents, to whom questionnaires were distributed to acquire the primary data. The results of the analysis using PLS-SEM in SmartPLS version 4.0 indicate that performance expectancy, social influence, facilitating conditions, and online access convenience positively and significantly influence the behavioral intention to use SAP S/4HANA. In contrast, effort expectancy and self-efficacy do not positively and significantly affect the said behavioral intention.
Differences In the Effectiveness of Online Learning Methods Compared to Offline Learning (A Case Study of Accounting Students from the 2018-2019 Batch, Faculty of Business Economics, Universitas Brawijaya) Daffa, Adhitya; Djamhuri, Ali
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The Coronavirus (COVID-19) officially announced as a severely infectious virus by the World Health Organization (WHO) in 2019-2020 made the Indonesian government implement physical distancing and social distancing, if not all large-scale social restrictions or PSBB. As such, during the pandemic, the learning process were no longer conducted on-site, instead, must be conducted online. This study aims to determine whether on-site learning is more effective than online one, based on Learning Theory. The population includes 597 accounting students of Faculty of Economics and Business of Universitas Brawijaya, the academic year of 2018-2019, from which the samples 34 respondents are selected through a simple random sampling technique. Data are collected through survey using questionnaires distributed through social media to all students, and analyzed by a Likert scale utilizing t-test statistical test. This study suggests that on-site learning method is proved to be more effective for the students than online learning. The results of this study can be used to determine the preference of future educational methods.
The Effect Of Extensible Business Reporting Language (Xbrl) Implementation And Corporate Governance On Tax Avoidance Fatmawati, Fira; Harris, Lutfi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The unachieved tax revenue realization target indicates low tax compliance and reflects companies' potential for aggressive tax avoidance. As such, this study aims to analyze and obtain empirical evidence of the effect of XBRL implementation and corporate governance mechanisms consisting of managerial ownership, institutional ownership, independent commissioners, and audit committees on tax avoidance. This study applies a quantitative approach involving secondary data from the financial statements and annual reports of companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX) during the period of 2016-2023. The samples include 11 companies selected through purposive sampling, analyzed by panel data regression processed by Eviews 12. The study results exhibit that XBRL implementation and independent commissioners hurt tax avoidance, while managerial ownership, institutional ownership, and audit committees do not affect tax avoidance. Companies and regulators may consider the findings of this study for making decisions and regulations related to the implementation of XBRL, corporate governance, and taxation policies.
Implementation Of Bank Indonesia’s Financial Accounting Policies: A Descriptive Analysis From Regulatory And Practical Perspectives Ardista, Dwitya Rizki; Rahmanti, Virginia Nur
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.502

Abstract

Bank Indonesia (BI) requires a specialized accounting standard aligning with its unique central bank characteristics. This study analyzes the implementation of the Bank Indonesia Financial Accounting Policy (KAKBI) as a replacement for the Bank Indonesia Financial Accounting Guidelines (PAKBI) through a case study at BI's Central Office in Jakarta. The main differences between KAKBI and PAKBI lie in recognizing unique transactions, such as managing currency in circulation, which is recorded as liabilities in KAKBI, and simplifying financial reporting. KAKBI is designed to reflect BI's role through relevant and transparent financial statements. The study also identifies transitional challenges, such as changes in employee mindset and adjustments in information technology. It is recommended that BI intensify public dissemination of KAKBI.
The Effect Of Audit Committee, Audit Tenure, And Audit Fee On Audit Quality Sulistiyanto, Risky Mukti; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.506

Abstract

This study aims to examine the effect of audit committees, audit tenure, and audit fees on audit quality. The research objects used are manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. A total of 57 data were successfully collected using the purposive sampling method. Data analysis was carried out using the logistic regression analysis method with the SPSS application. The test results show that the audit committee and audit fee affect audit quality, while audit tenure has no effect. Abstrak Penelitian ini bertujuan untuk menguji pengaruh komite audit, audit tenure, dan fee audit terhadap kualitas audit. Objek penelitian yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Sebanyak 57 data berhasil dikumpulkan dengan metode purposive sampling. Analisis data dilakukan menggunakan metode analisis regresi logistik dengan aplikasi SPSS. Hasil pengujian menunjukkan bahwa komite audit dan fee audit berpengaruh terhadap kualitas audit, sdangkan audit tenure tidak berpengaruh terhadap kualitas audit.
Exploring The Accessibility of Shopee Pay Later And Public Income On Cash Withdrawal Behavior Anindya Putri Istiqomah; Yulianti, Ida
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.511

Abstract

The Buy Now, Pay Later (BNPL) service in e-commerce transactions is increasingly being misused to obtain cash. This credit card cash swiping practice in Indonesia is commonly known as gesek tunai (gestun). This study analyzes the effects of community income and the ease of accessing Shopee Pay Later on purchasing behavior. The findings of this study can serve as a reference for Bank Indonesia in formulating policies to address these illegal transactions and enhance financial literacy. This descriptive qualitative study employs an exploratory approach through observation and interviews. After conducting validity tests using audience validation, triangulation, and member checking, the data analysis was performed using NVivo 14. The results indicate that Shopee Pay Later’s accessibility facilitates gestun transactions in Malang City through an easy cash-out mechanism, high cash-out limits, multiple repayment options, simplified transaction processes, and efficient information dissemination. This study also finds that community income influences gestun transactions. Different groups engage in getting funding for various reasons: entrepreneurs use it to obtain business capital, while students and employees use it to cover expenses and fulfill personal desires.
The Effect Of Corporate Social Responsibility, Audit Quali-ty, And Leverage On Tax Aggressiveness Jovianto, Jonathan Levy; Adib, Noval
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research examines the influence of corporate social responsibility, audit quality, and leverage on tax aggressiveness. This study uses multiple regression analysis methods. The sample in this research consists of 73 companies listed in the LQ45 on the Indonesia Stock Exchange for 2021-2023. This research provides empirical evidence that corporate social responsibility and audit quality variables do not negatively affect tax aggressiveness, while the leverage variable positively influences tax aggressiveness. Furthermore, referring to the research results, investors must consider a company's tax aggressiveness level in their investment decisions to avoid potential risks from overly aggressive tax planning practices. Additionally, companies need to control their tax planning practices to prevent them from becoming too aggressive, which could lead to illegal tax planning practices. On the other hand, the government can benefit from this research as an additional reference and insight for setting tax regulations, so that companies and the government can collaborate to achieve more optimal tax revenue.
Analyses Of Sustainability Performance And Financial Performance (A Comparative Study Pt Astra Agro Lestari Tbk And Pt Dharma Satya Nusantara Tbk In The 2021-2023 Period) Eleonora, Luisa; Sukoharsono, Eko Ganis
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.515

Abstract

This study aims to analyze and compare the sustainability performance and financial performance of PT Astra Agro Lestari Tbk. and PT Dharma Satya Nusantara Tbk through qualitative descriptive analysis and content analysis. The data was harvested via document studies on the sustainability reports and annual reports of both companies in the 2021-2023 period. This study finds that PT Astra Agro Lestari Tbk. and PT Dharma Satya Nusantara Tbk. Limitedly applied and disclosed GRI standards in 2021 and partially applied the standards in 2022 and 2023. Further, both companies had suboptimal financial performance during the research period, as seen from the declining trends of their liquidity and activity ratios. Their market ratios also tended to be overvalued, and their profitability ratios indicated earnings margin decline. However, both companies recorded satisfactory solvency ratios as they had succeeded in reducing their liabilities.
Analysis Of Factors Influencing Dividend Policy (Study of Pharmaceutical Companies Listed on Idx In 2017-2022) Alfajri, Yusuf Lutfi; Purwanti, Lilik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to test and analyze factors affecting dividend policy using financial ratios with signaling theory approach. The population of this study includes 11 pharmaceutical companies listed on Indonesia Stock Exchange (IDX), from which 36 samples are selected through purposive sampling. The results of the hypothesis testing by multiple regression analysis exhibit that return on asset (ROA) has a positive effect on dividend policy; total asset turnover (TATO), debt to equity ratio (DER), and firm size have a negative effect on dividend policy; and current ratio (CR) and return on equity (ROE) have no effect on dividend policy.
Implementation Of Csr By Pt Rajawali Nusantara Indonesia In Supporting 2030 Sdgs Amid And Beyond Covid-19 Putra Yustono, Dewanta Arya; Djamhuri, Ali
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Companies today are oriented not only toward generating profits but also toward fulfilling sustainability responsibilities through the implementation of Corporate Social Responsibility (CSR). CSR serves as a means for companies to demonstrate social responsibility and reflects ethical commitments in building long-term performance. Moreover, companies are expected to contribute to the 2030 Sustainable Development Goals (SDGs), which emphasize economic welfare, environmental preservation, and intergenerational social justice. The COVID-19 pandemic, which struck Indonesia in early 2020, posed significant challenges to CSR implementation. This qualitative descriptive study aims to examine the CSR contribution of PT Rajawali Nusantara Indonesia (ID Food) to the achievement of the 2030 SDGs in Indonesia, and to explore the relationship between the COVID-19 pandemic and the company’s CSR performance in reaching those goals. The qualitative approach is employed due to the comprehensive nature of CSR practices, which involve symbolic and expressive dimensions. The findings indicate that the company has supported the 2030 SDGs through CSR programs focused on assisting micro, small, and medium enterprises (MSMEs). During the pandemic, CSR activities continued with adjustments in both distribution mechanisms and the types of assistance provided. Based on these findings, the study concludes that CSR practices that are adaptive, collaborative, and responsive to critical needs are effective in supporting the achievement of the SDGs.

Page 28 of 32 | Total Record : 312

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