Jurnal Reviu Akuntansi dan Keuangan最新文献_第4页

Extended Tam: Actual Technological Determination And Its Impact On SMEs 扩展Tam:实际技术决策及其对中小企业的影响

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.21346

D. Febrianti, M. Fajri

引用次数: 0

Investigating In Disclosure Of Carbon Emissions: Influencing The Elements Using Panel Data 碳排放披露调查：利用面板数据影响因素

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.23072

I. Hidayat, Tubagus Ismail, Muhamad Taqi, Agus Solikhan Yulianto

{"title":"Investigating In Disclosure Of Carbon Emissions: Influencing The Elements Using Panel Data","authors":"I. Hidayat, Tubagus Ismail, Muhamad Taqi, Agus Solikhan Yulianto","doi":"10.22219/jrak.v12i3.23072","DOIUrl":"https://doi.org/10.22219/jrak.v12i3.23072","url":null,"abstract":"This study aims to examine the effect of media exposure, environmental performance, profitability, company size on disclosure of carbon emissions. The research population includes all companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample in the study was determined by purposive sampling technique and 18 companies were found over a period of 5 years, resulting in 90 research samples. The analytical method used is Panel Data Regression Analysis. The results of the study show that media exposure, environmental performance and company size have a positive effect on disclosure of carbon emissions, while profitability has no effect on disclosure of carbon emissions. The limitation of this research is that this research only focuses on manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX), so that it cannot describe the condition of the population of all companies in Indonesia so that it can provide different results if carried out in different industries. The results of this study are expected to pay more attention to the company's environmental impact by increasing disclosure of environmental information related to greenhouse gas emissions because it can be added value to the company for stakeholders or investors.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48981433","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Financial Statements Disclosure On Indonesian Local Government : IPSAS And PSAP Disclosure Approach 印尼地方政府财务报表披露:IPSAS与PSAP披露方法

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.20938

Lia Candra Inata, E. Saraswati, A. Ghofar

{"title":"Financial Statements Disclosure On Indonesian Local Government : IPSAS And PSAP Disclosure Approach","authors":"Lia Candra Inata, E. Saraswati, A. Ghofar","doi":"10.22219/jrak.v12i3.20938","DOIUrl":"https://doi.org/10.22219/jrak.v12i3.20938","url":null,"abstract":"The objective of this research is to assess and analyze the effect of political culture, government financial, government size, and economic growth on Indonesian local government’s financial reporting disclosure. The financial reporting disclosure of government, particularly the locals, is an important aspect for the fulfillment of users’ need for information. The sample of this research is 320 research data from 64 Indonesian local governments that meet certain criteria. The multiple regression analysis performed on the data has led to findings political culture expressed with the level of openness of local governments and large measures of government is a factor for informants to disclose information in accordance with the provisions of international standards and local governments to be more open. While government finance and economic growth do not influence local governments to disclose information. This is because governments that have better financial conditions tend to have less information disclosure rate. This research can be used by local governments to evaluate their information disclosures and to improve them by referring to applicable standards, guided by IPSAS, and can be used by the committee to enhance the related standard rules.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42025842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corruption Disclosure: Can Evidence Competence Intervene In The Impact Of Forensic Auditor Professionalism And Expertise? 腐败披露：证据能力能否干预法医审计师专业性和专业知识的影响？

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.23737

Reschiwati Reschiwati, N. Nasrullah, A. Amrizal

{"title":"Corruption Disclosure: Can Evidence Competence Intervene In The Impact Of Forensic Auditor Professionalism And Expertise?","authors":"Reschiwati Reschiwati, N. Nasrullah, A. Amrizal","doi":"10.22219/jrak.v12i3.23737","DOIUrl":"https://doi.org/10.22219/jrak.v12i3.23737","url":null,"abstract":"This study aims to examine the effect of the professionalism and expertise of forensic auditors on corruption disclosure with evidence competence as an intervening variable. Respondents in this study were forensic auditors at the Main Examiner of State Finance I BPK RI and the Deputy for Investigation at the DKI Jakarta Province BPKP Representative. The sample selection used the convenience method . The research instrument is a questionnaire. The number of answers that can be processed is as much as 80 respondents. The data analysis method was Partial Least Square. The results of the study show that the professionalism and expertise of the forensic auditor influences both the competence of evidence and the disclosure of corruption. Evidence competency influences disclosure of corruption and is proven to be able to intervene both the professional influence of the forensic auditor and the influence of the forensic auditor's expertise on corruption disclosure. This study has implications that the forensic auditor in carrying out audit procedures cannot be separated from the professionalism and expertise possessed. The auditor must produce competent audit evidence to give investigators confidence about witness testimony, expert testimony, letters, instructions, and defendant statements.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49435489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Islamic Social Entrepreneurship Model Of Business Women In Pandemic Era: Evidence From Indonesia 流行病时代商业妇女的伊斯兰社会创业模式:来自印度尼西亚的证据

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.21397

Nurul Asfiah, Ratya Shafira Arifiani, R. Febriani, Y. Pratika

引用次数: 1

Three Lines Of Defense: A Form Of Reinforcement Of Village Owned Enterprise 三道防线：强化村办企业的一种形式

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-31 DOI: 10.22219/jrak.v12i3.22708

I. Utami, A. Hapsari, Yohanes Yakobus Werang Kean, Natasia Alinsari

{"title":"Three Lines Of Defense: A Form Of Reinforcement Of Village Owned Enterprise","authors":"I. Utami, A. Hapsari, Yohanes Yakobus Werang Kean, Natasia Alinsari","doi":"10.22219/jrak.v12i3.22708","DOIUrl":"https://doi.org/10.22219/jrak.v12i3.22708","url":null,"abstract":"This study aims to explore the controls implemented in Village Owned Enterprises (BUMDes) financial management from the perspective of the three lines of defense at BUMDes \"KITA\" Wologai Tengah Village, Ende, East Nusa Tenggara. This study uses a qualitative descriptive method with sample collection techniques using primary data through FGDs and in-depth interviews with BUMDes management and village government, as well as secondary data through supporting documents. The research data obtained is processed by coding the results of the data collection stages, reduction, verification, and formulation of answers to research problems. The result shows that Three Lines of Defense model adopted by BUMDes “KITA” has not provide an optimal result in every line. This is because of this BUMDes is still new which has been running about three years so they are still focusing on the how to develop the BUMDes. So, they have not considered business continuity too much through risk mapping and control in financial management. This research has implications for the need for further consideration in using the concept of the three lines of defense for BUMDes, in addition to the need for the role of the central government in optimizing risk management to mitigation of fraud.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41563434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Institutional Pressure And Social Entrepreneurship Orientation: Their Impact On The Performance Of Social Enterprises 制度压力与社会创业导向对社会企业绩效的影响

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-27 DOI: 10.22219/jrak.v12i3.23425

Y. M. Basri, Taufeni Taufik, Hariadi Yasni, Rosalina Indah Putri

{"title":"Institutional Pressure And Social Entrepreneurship Orientation: Their Impact On The Performance Of Social Enterprises","authors":"Y. M. Basri, Taufeni Taufik, Hariadi Yasni, Rosalina Indah Putri","doi":"10.22219/jrak.v12i3.23425","DOIUrl":"https://doi.org/10.22219/jrak.v12i3.23425","url":null,"abstract":"Social enterprises are organizations that have economic and social goals. However, the performance of the social enterprise is still not satisfactory. In this study, the researchers examined one of the social enterprises that is developing in Indonesia, namely Village Owned Enterprises (BUMDes). This study aim to evaluates the effect of institutional pressure and social entrepreneurial orientation on the social performance of the social enterprise. It looks at the impact of social performance on the social enterprise's financial performance. The population in this study is social enterprise BUMDes in Bengkalis Regency with a stratified random sampling technique. Respondents in this study were BUMDes managers. Data collection was carried out by sending questionnaires directly to BUMDes managers. A total of 103 respondents participated in this study. The data that has been analyzed using Warp PLS shows that institutional pressure and social entrepreneurial orientation have a positive effect on social performance, and have an effect on improving financial performance. This research has implications for supporting institutional theory and improving BUMdes performance","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44875394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Fraud Hexagon Theory And Fraudulent Financial Statement In IT Industry In Asean 欺诈六边形理论与东盟IT行业欺诈财务报表

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-27 DOI: 10.22219/jrak.v12i3.23334

Tanggor Sihombing, Giena Eirene Panggulu

{"title":"Fraud Hexagon Theory And Fraudulent Financial Statement In IT Industry In Asean","authors":"Tanggor Sihombing, Giena Eirene Panggulu","doi":"10.22219/jrak.v12i3.23334","DOIUrl":"https://doi.org/10.22219/jrak.v12i3.23334","url":null,"abstract":"This study aims to determine what factors influence fraudulent financial statements. Factor analysis of financial statement fraud uses fraud hexagon theory with financial target and external pressure variables to represent pressure, director change and CEO's education factors to represent capability, effective monitoring, and whistleblowing system factors to represent opportunity factors, total accrual ratio to represent rationalization, CEO's duality to represent ego and audit fees to represent collusion. Financial statement fraud is detected using the F-Score Model. The research sample is comapanies engaged in the information technology industry which is listed on S&P Capital IQ in the 2019-2021. Data was collected by purposive sampling method. The data processing method uses the Panel Data Regression Analysis with Fixed Effect Model (FEM). The results of the study show that financial targets have a positive effect on fraudulent financial reporting. Then, external pressure, rationalization and collusion have a negative effect on fraudulent financial statements. Meanwhile, director change, CEO's education, effective monitoring, whistleblowing system, and ego does not influence fraudulent financial statements. This research can be used as a reference for shareholders to prevent factors that can cause fraudulent financial reporting. ","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44253048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Perkembangan Penelitian Akuntansi Zakat: Pendekatan Bibliometrik 法律会计研究的发展：图书馆法

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-25 DOI: 10.22219/jrak.v12i3.22743

Irman Firmansyah, Dede Arif Rahmani

{"title":"Perkembangan Penelitian Akuntansi Zakat: Pendekatan Bibliometrik","authors":"Irman Firmansyah, Dede Arif Rahmani","doi":"10.22219/jrak.v12i3.22743","DOIUrl":"https://doi.org/10.22219/jrak.v12i3.22743","url":null,"abstract":"This study aims to map zakat accounting research on the dimensions.ai database. A bibliometric approach is used to answer this goal so that it can describe the development of science through mapping research publications. Research data was collected from 1994 to 2022 with the keyword 'zakat accounting'. For this purpose, the author uses the R-Studio device. The results found that the collection of articles consisted of 210 documents. It was found that the most relevant journal was Jurnal Ekonomi Syariah Teori dan Terapan. While the journals that have the greatest impact are the International Journal of Islamic Middle Eastern Finance and Management and the Journal of Islamic Accounting and Business Research. Meanwhile, the most relevant and productive writers are Kudhori and Nurhayati. While the writer who has the biggest impact is Zaid. The latest topics in zakat accounting articles are shodaqoh, accountability, research, quality, and development. Meanwhile, 'sodaqoh' and 'research' are topics that will still emerge in 2022 and are predicted to continue to be used for the following years. Through this bibliometric approach, issues regarding zakat accounting become easier to find out, more cost efficient, and make it easy for researchers to determine topics that are widely used.\u0000 ","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41818898","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Anteseden Intensi Menggunakan Whistleblowing System 使用口哨吹系统的先行通知

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2022-12-25 DOI: 10.22219/jrak.v12i3.23238

Muhammad Indra Jaya, Lilik Handajani, D. Sakti

{"title":"Anteseden Intensi Menggunakan Whistleblowing System","authors":"Muhammad Indra Jaya, Lilik Handajani, D. Sakti","doi":"10.22219/jrak.v12i3.23238","DOIUrl":"https://doi.org/10.22219/jrak.v12i3.23238","url":null,"abstract":"This article aims to analyze the influence of planned behavior, reporting channels anonymously, and personal costs to West Lombok district government employees. This research is categorized as quantitative research, using research samples on probability sampling and using the approach of purposive sampling. Sources were chosen purposively based on predetermined criteria, namely 1 PPK (Commitment Making Official), 1 Treasurer, and 2 Employees/staff from each Regional Apparatus Organization (OPD). The research data was processed by statistical tests using multiple linear regression methods. This study shows that planned behavior, reporting channel anonymity, and personal cost affects the intention to use the whistleblowing system. This research complements the related previous research literature on whistleblowing systems in government as well as provides new literature on impact planned behavior, reporting channel anonymity, and personal cost. This research has implications for reporting channels anonymously available can convince employees of protection and need to be disseminated to all employees so that they can be used effectively. In addition, if employees have the opportunity to avoid personal costs As a result of retaliation, employees within the organization will use a whistleblowing system that can protect their identity.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47951788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0