Jurnal Reviu Akuntansi dan Keuangan

Jurnal Reviu Akuntansi dan Keuangan (JRAK) is peer reviewed journal published by Universitas Muhammadiyah Malang in collaboration with Institute of Indonesia Chartered Accountant and the Association of Accounting Department of Muhammadiyah Higher Education (APSA PTM). ISSN: 2615-2223 (Online) and 2088-0685 (Print). JRAK is accredited grade 2 by Ministry of Research, Technology and Higher Education of Republic of Indonesia Decree (SK) No. 10/E/KPT/2019.

Since the first issued in January 2011, JRAK is publishing scientific articles consistently. Previously, JRAK publishes the new editions every April and October. However, Since 2019 JRAK publishes the issue three times per a year: April, August, and December. By January 2016, JRAK has published both printed (book) and electronic (PDF) versions.

JRAK receives rigorous articles that have not been offered for publication elsewhere. JRAK focuses on the issue related to accounting and finance that are relevant for the development of theory and practices in Indonesia and southeast asia especially and also in the world. Therefore, JRAK accepts the articles from Indonesia authors and other countries. JRAK covered various of research approach, namely: quantitative, qualitative and mixed method. JRAK is indexed by:

Visit also our colleague Riset Akuntansi dan Keuangan Indonesia (REAKSI UMS) and Journal fo Accounting and Investment (JAI UMY), both of them are accredited by SINTA Grade 2





JRAK invites scholars, researchers, academists, lecterurers, and universities students to contribute in JRAK by sending a research article. JRAK only accepts the submission organized via Open Journal System (OJS). Please note the following prosedure:

1. go to registration (if you have not already had account in OJS of JRAK (click here to register)
2. login (click here) then click new submission and follow the steps set up by OJS (there are 5 steps)
3. make sure that in the last step (5) you (author) click "Finish Submission" button.
The accepted articles are goin to be published every April, August and December
Thank you very much
Best regards

JRAK mengundang para akademisi, peneliti, akademisi, dosen, dan mahasiswa untuk berkontribusi di JRAK dengan mengirimkan artikel penelitian. JRAK hanya menerima pengajuan yang dilakukan melalui Open Journal System (OJS). Harap perhatikan tahapan berikut:

1. sialakn menuju ke registrasi (jika Anda belum memiliki akun di OJS JRAK (Klik di sini untuk mendaftar)
2. silakan login (Klik di sini) kemudian klik pengajuan baru dan ikuti langkah-langkah yang telah diatur oleh OJS (ada 5 langkah)
3. pastikan bahwa pada langkah terakhir (5) Anda (penulis) mengklik tombol "Selesaikan Pengajuan".
Artikel-artikel yang diterima akan diterbitkan setiap bulan April, Agustus dan Desember
Terima kasih banyak
salam Hormat


Editor in Chief
Assoc. Prof. Ihyaul Ulum, CA
Posted: 2018-02-21
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Vol 9, No 3 (2019): Jurnal Reviu Akuntansi Dan Keuangan

Table of Contents


Izmi Dwira Eriani, Zaenal Fanani
Abstract views : 75 | PDF views : 57
Hafiez Sofyani, Ietje Nazaruddin, Caesar Marga Putri, Erni Suryandari Fathmaningrum
Abstract views : 44 | PDF views : 9
Santi Novita, Bambang Tjahjadi, Andry Irwanto
Abstract views : 62 | PDF views : 24
Ihyaul Ulum
Abstract views : 86 | PDF views : 31
Nurafni Eltivia, Kurnia Ekasari, Hesti Wahyuni, Anna Isrowiyah
Abstract views : 46 | PDF views : 11
Setu Setyawan, Endang Dwi Wahyuni, Ahmad Juanda
Abstract views : 79 | PDF views : 41
Djaja Perdana
Abstract views : 42 | PDF views : 22
Nia Amalia, Rr. Sri Handayani
Abstract views : 30 | PDF views : 10
Rr. Dyah Fadliela Pramesthi, Eny Suprapti, Eris Tri Kurniawati
Abstract views : 32 | PDF views : 11
Indah Yuliana, Kholilah Kholilah
Abstract views : 18 | PDF views : 5