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INDONESIA
Riset Akuntansi dan Keuangan Indonesia
Published by Universitas Muhammadiyah Surakarta
ISSN : 14116510     EISSN : 25416111     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 482 Documents
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Earnings Management on Firm Value, Audit Quality, and Managerial Ownership as Moderating Variables Agus Endro Suwarno; Fernandaningky Dewi Rahiliya; Eny Kusumawati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16452

Abstract

This study aims to analyze the influence of earnings management on firm value with audit quality and managerial ownership as moderating variables. The population of this study was companies included on the LQ45 index during the 2015-2019 period. The sample was determined by the purposive sampling technique, and it obtained 85 sample companies. This research employed statistical analysis by regression analysis with moderating variables. This study revealed that earnings management affected firm value. Managerial ownership could moderate the relationship between earnings management and firm value. Meanwhile, audit quality could not moderate the relationship between earnings management and firm value.
DETERMINAN MINAT NASABAH PENGGUNA JASA RAHN DAN IJARAH PADA KANTOR CABANG PEGADAIAN SYARIAH MADIUN Nik Amah
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4895

Abstract

This study aims to examine the determinants of customers interest who use rahn and ijarah services at the branch offices of Syariah Madiun branch covering the principles of syariah, ujrah, and service. Sampling was conducted by Accidental Sampling technique to get sample of 227 respondents. Data collection use questionnaires. The analysis method used in this research is Multiple Linear Regression Analysis. The result of the research shows that: (1) the application of sharia principle influences the customer interest who use rahn and ijarah service, (2) ujrah does not affect the customers interest who use rahn and ijarah services, (3) the service influences customers interest who use rahn and ijarah services, and (4) The application of sharia principles, ujrah, and services simultaneously affect the customers interest who use serve rahn and ijarah services. Keywords: syariah principle, ujrah, services, customer interest.
MODEL PENGEMBANGAN PARTISIPASI MASYARAKAT DALAM PROSES PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH Sopanah Sopanah
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.3460

Abstract

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Kepermanenan Arus Kas dan Ekspektasi Pasar dalam Penentuan Pembayaran Dividen Meningkat Sri Wahyuni
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.3554

Abstract

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Millennials’ Intention in Stock Investment: Extended Theory of Planned Behavior Arya Samudra Mahardhika; Tuti Zakiyah
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10268

Abstract

The main objective of this research was to empirically examine the interests of millennial investors in investing in stocks using the theory of planned behavior approach consisting of Attitude toward Behavior, Subjective Norms, and Perceived Behavior Control as predictors of Intention, and Actual Behavior as a consequence of Intention. In addition, this research added risk tolerance variable as a development. This research is based on the low investment interest of the Indonesian people when compared to the total population of Indonesia. Respondents in this study are investors who are in accordance with predetermined criteria, who have already invested in stock and are aged between 20-35 years in Kebumen Regency. Data collection in this study was carried out by distributing questionnaires to the respondents. The hypothesis in this research was tested using Structural Equation Modeling (SEM) through WarpPLS software version 6.0. The results of hypothesis testing in this research empirically prove that Attitude toward Behavior, Subjective Norms, and Perceived Behavior Control are predictors of Intention. In addition, this research also proves that Intention has a positive effect on millennial investors' actual behavior in investing in stocks
Perceived Threats and Safeguards of Auditor Independence Ahmed Razman Abdul Latif; Bany Ariffin; Koh Hian Chye; D. Agus Harjito
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.3593

Abstract

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Asset’s Concept Based on Zuhud: Reflection Value of Simplicity in Islam Nur Alim Bahri; Iwan Triyuwono; Yeney Widya Prihatiningtias
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.13800

Abstract

This study aims to develop the concept of assets following the principles of Islamic law by incorporating zuhud values. To reach the aim of this study, the researcher used a religionist-spiritualist paradigm with a case study as a research design. Data collection comes from an interview, observation, and documentation. This research found that the concept of the asset based on zuhud is a world of pleasure that aims to make humans loveable by God and other humans, which can provide in-depth knowledge of his humble world in the eyes of Allah, and an understanding of the essential nature of a human being who is always a loving asset that one day will harm him to the very far away.
PRAKTEK CORPORATE SOCIAL RESPONSIBILITY (CSR) DI PERUSAHAAN MULTINASIONAL Kartika Hendra Titisari
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3497

Abstract

Purpose - In line with the stakeholder, social contract, and the legitimacy theory of the company's obligations under the CSR to maintain sustainability. The purpose of this article is to know the CSR practices of multinational companies in various countries.Design / methodology / approach - Overview is based on 15 articles published from 2007 to 2015 in academic databases are Emerald and Proquest with keywords CSR, MNC, and Multinational.Findings - Through a review of the literature, this paper presents the implementation of CSR in multinational companies in various countries, which requires the active participation of stakeholders.Study limitations / implications - The literature on the implementation of CSR is little available.Originality - This paper presents a review of literature on an important aspect in the implementation of CSR strategies of multinational companies, namely the social maturity of the international community and cultural evolution of political thought, social adaptation activities of multinational companies, and market diversification.Keywords: CSR, MNC, MultinationalType of paper: Literature Review
STUDI KUALITATIF WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU UNTUK MELAKUKAN PEMBAYARAN PAJAK PENGHASILAN (PPh) (Studi Kasus Pada Pelaku Social Commerce) Dewita Puspawati
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2729

Abstract

The purpose of this study was to determine the condition of knowledge of the perpetrators of social commerce as taxpayers specific employers to pay income tax on their business. The determination of the behavior of agents of social commerce when faced with the challenges to pay income tax, and how the constraints faced by the tax officer over tax collection social commerce transactions. This study is a qualitative study conducted by interviewing the perpetrators of social commerc. Interviews showed that the main factor of social commerce offender does not pay income tax is the lack of information if they are taxpayers and are required to pay taxes on the received income. They need have a clear criteria of social commerce taxation, payment term, and the certainty that they are not harmed. Various constraints faced by the tax office for tax purposes social commerce transactions also occur, such as the difficulty to track who transactors social commerce, difficulty to determine the tax object (to the digital format), transactions not only in the customs territory of Indonesia. Keywords: Social Commerce, PPh, Wajib Pajak, WPOP Pengusaha Tertentu
EFISIENSI SOSIAL DAN FINANSIAL BANK SYARIAH DI INDONESIA: PENDEKATAN NONPARAMETRIK Aam Slamet Rusydiana
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.6814

Abstract

Every single effort or process taken by Islamic bank to maximize output should also uphold Islamic values, so that maqashid sharia (maslahah-sharia objectives) would be authomatically achieved. There were some research conducted to measure Islamic bank performance using maqashid sharia framework. However, these studies were not explicitly addressing the issue of cost-saving strategies within the framework of efficiency measurement. It is therefore this paper aims to have financial and social efficiency in one assessment framework that is social-financial efficiency quadrant (SFEQ). Hence, in order to measure efficiency level of Islamic Banking Industry this study use Data Envelopment Analysis (DEA) method and employ Banxia Frontier Analyst 3.1 for data analysis. Within the SFEQ framework, the study revealed that Sharia Panin Bank and Sharia Bukopin Bank are excellent since both are within the first quadrant.Whereas Sharia Maybank, and BCA Sharia are considered good at the second quadrant; Bank Sharia Mandiri (BSM), Bank Muamalat, Bank Rakyat Indonesia Sharia (BRIS), Bank Negara Indonesia Sharia (BNI) and Mega Sharia are fair at the third; and Victoria Sharia, and Bank Jabar Banten Sharia (BJB) are poor at the fourth sequentially. It is urge for Islamic bank that are in low level of ‘social efficiency’ to have a critical policy to keep in line with the five factor of maqashid sharia apart of having efficiency in order to reach maslahah.

Page 28 of 49 | Total Record : 482

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