Jurnal Reviu Akuntansi dan Keuangan
https://ejournal.umm.ac.id/index.php/jrak
<div> <table class="data" width="100%" bgcolor="#F3F3F3"> <tbody> <tr valign="top"> <td width="15%">Journal title</td> <td width="60%"><strong>Jurnal Reviu Akuntansi dan Keuangan</strong></td> <th rowspan="12"><img src="https://ejournal.umm.ac.id/public/site/images/ihyaul/whatsapp-image-2021-01-25-at-17.52.56.jpg" alt="" width="875" height="1280" /></th> </tr> <tr valign="top"> <td width="15%">Initials</td> <td width="60%"><strong>JRAK</strong></td> </tr> <tr valign="top"> <td width="15%">Grade</td> <td width="60%"><a href="https://drive.google.com/file/d/1XsWjJMNEABG-0t5eqK6nDTFj4xwDoHSn/view?usp=sharing"><strong>Sinta 2</strong></a></td> </tr> <tr valign="top"> <td width="15%">Frequency</td> <td width="60%"><strong>Three issues per year</strong></td> </tr> <tr valign="top"> <td width="15%">DOI</td> <td width="60%"><strong>https://doi.org/10.22219/jrak </strong>by <img src="http://ojs2.umm.ac.id/public/site/images/jurnaltiumm/Crossref_Logo_Stacked_RGB_SMALL.png" alt="" /> <img src="http://ojs3.umm.ac.id/public/site/images/jurnaltiumm/Crossref_Logo_Stacked_RGB_SMALL.png" alt="" /> <strong><br /></strong></td> </tr> <tr valign="top"> <td width="15%">Print ISSN</td> <td width="60%"><a href="https://issn.brin.go.id/terbit/detail/1516854912"><strong>2088-0685</strong></a></td> </tr> <tr valign="top"> <td width="15%">Online ISSN</td> <td width="60%"><strong><a href="https://issn.brin.go.id/terbit/detail/1516854912">2615-2223</a> <br /></strong></td> </tr> <tr valign="top"> <td width="15%">Editor-in-chief</td> <td width="60%"> <div><a href="https://www.scopus.com/authid/detail.uri?authorId=57369792200"><strong>Dwi Irawan</strong></a></div> <div><strong>(irawan@umm.ac.id)</strong></div> </td> </tr> <tr valign="top"> <td width="15%"> <p>Managing Editor</p> </td> <td width="60%"> <div><a href="https://scholar.google.com/citations?user=ZEybNf8AAAAJ&hl=en&oi=ao"><strong>Agung Prasetyo Nugroho Wicaksono</strong></a></div> <strong>(agungpnw@umm.ac.id)</strong></td> </tr> <tr valign="top"> <td width="15%">Publisher</td> <td width="60%"><a href="http://www.umm.ac.id/"><strong>Universitas Muhammadiyah Malang</strong></a></td> </tr> <tr valign="top"> <td width="15%">Cite Analysis</td> <td width="60%"><strong><a href="https://scholar.google.co.id/citations?user=s6BIDBoAAAAJ&hl=id" target="_blank" rel="noopener">Google Scholar</a></strong></td> </tr> <tr valign="top"> <td width="15%">Indexing</td> <td width="60%"> <div> <p><strong><a href="https://sinta.kemdikbud.go.id/journals/detail?id=2990">SINTA</a> |<a href="https://scholar.google.co.id/citations?user=s6BIDBoAAAAJ&hl=id" target="_blank" rel="noopener">Google Scholar</a> | <a href="https://search.crossref.org/?q=jurnal+akademi+akuntansi" target="_blank" rel="noopener">Crossref</a> |<a href="https://garuda.kemdikbud.go.id/journal/view/274" target="_blank" rel="noopener">GARUDA</a> | <a href="https://www.base-search.net/Search/Results?type=all&lookfor=jurnal+reviu+akuntansi+dan+keuangan&ling=0&oaboost=1&name=&thes=&refid=dcresen&newsearch=1"> </a></strong><strong><a href="https://www.base-search.net/Search/Results?type=all&lookfor=jurnal+reviu+akuntansi+dan+keuangan&ling=0&oaboost=1&name=&thes=&refid=dcresen&newsearch=1">BASE</a> |<a href="https://app.dimensions.ai/discover/publication?search_mode=content&or_facet_source_title=jour.1329418">DIMENSIONS</a></strong></p> </div> </td> </tr> </tbody> </table> <hr /> <p><strong>Jurnal Reviu Akuntansi dan Keuangan (JRAK)</strong> is peer reviewed journal published by Universitas Muhammadiyah Malang in collaboration with<a href="http://iaiglobal.or.id/v03/kompartemen/aliansi-jurnal"><strong> Institute of Indonesia Chartered Accountant</strong></a> and the <a href="http://www.apsa-ptm.org/tentang-apsa/"><strong>Association of Accounting Department of Muhammadiyah Higher Education (APSA PTM)</strong>.</a> <strong>ISSN: <a href="http://u.lipi.go.id/1516854912">2615-2223 (Online) </a>and <a href="http://u.lipi.go.id/1297906649">2088-0685 (Print)</a>. JRAK is accredited grade 2 by Ministry of Research, Technology and Higher Education of Republic of Indonesia Decree (SK) No. 10/E/KPT/2019.</strong></p> <p>Since the first issued in January 2011, JRAK is publishing scientific articles consistently<strong>.</strong> Previously, JRAK publishes the new editions every <strong>April and October. </strong>However, since 2019 JRAK has published editions three times per year in <strong>April, August and December. </strong>By January 2016, JRAK has published both printed (book) and electronic (PDF) versions. From volume 10 No. 1 to volume 12, No. 1 JRAK uses English articles. However, since volume 12 No. 2, <strong>JRAK uses English and Indonesia articles.</strong></p> <p>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:</p> <ul> <li><a href="http://sinta2.ristekdikti.go.id/journals/detail?id=2990"><strong>Science and Technology Index (SINTA 2)</strong></a></li> <li><a href="https://doaj.org/toc/2615-2223?source=%7B%22query%22%3A%7B%22filtered%22%3A%7B%22filter%22%3A%7B%22bool%22%3A%7B%22must%22%3A%5B%7B%22terms%22%3A%7B%22index.issn.exact%22%3A%5B%222088-0685%22%2C%222615-2223%22%5D%7D%7D%2C%7B%22term%22%3A%7B%22_type%22%3A%22article%22%7D%7D%5D%7D%7D%2C%22query%22%3A%7B%22match_all%22%3A%7B%7D%7D%7D%7D%2C%22from%22%3A0%2C%22size%22%3A100%7D"><strong>Directory of Open Access Journal (DOAJ)</strong></a></li> <li><a href="https://scholar.google.com.au/citations?user=s6BIDBoAAAAJ&hl=en"><strong>Google Scholar</strong></a></li> <li><a href="https://www.neliti.com/id/journals/jurnal-reviu-akuntansi-dan-keuangan"><strong>Neliti (Repositori Ilmiah Indonesia)</strong></a></li> <li><a href="http://garuda.ristekdikti.go.id/journal/view/274"><strong>Garba Rujukan Digital (Garuda)</strong></a></li> <li><a href="https://search.crossref.org/?q=Jurnal+Reviu+Akuntansi+dan+Keuangan"><strong>Crossreff (DOI)</strong></a></li> </ul> <p>Visit also our colleague <a href="http://journals.ums.ac.id/index.php/reaksi"><strong>Riset Akuntansi dan Keuangan Indonesia (REAKSI UMS)</strong></a> <strong>and <a href="http://journal.umy.ac.id/index.php/ai/index">Journal fo Accounting and Investment (JAI UMY)</a>, both of them are accredited by SINTA Grade 2</strong></p> </div>Universitas Muhammadiyah Malangen-USJurnal Reviu Akuntansi dan Keuangan2088-0685<p><a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png" alt="Creative Commons License" /></a><br /><strong>Jurnal Reviu Akuntansi dan Keuangan</strong> is licensed under a <a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license">Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License</a>.</p><p> Authors who publish with this journal agree to the following terms:<br /><br /></p><ol type="a"><ol type="a"><li>Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a <a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license">Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License</a> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.</li><li>Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.</li><li title="Creative Commons License ">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See <a href="http://opcit.eprints.org/oacitation-biblio.html" target="_new">The Effect of Open Access</a>).</li></ol></ol><div><span id="result_box" lang="id"><span title="Creative Commons License "><br /></span><br /></span></div>Analysis Influence Of Total Quality Management On Competitive Advantages With Technological Innovation And Knowledge Management As Moderating Variables
https://ejournal.umm.ac.id/index.php/jrak/article/view/37710
<p><strong>Purpose: </strong>This study aims to analyse the effect of total quality management on competitive advantage at PT Bank Pembangunan Dearah Tbk. with technological innovation and knowledge management as moderating variables.</p> <p><strong>Methodology/approach: </strong>Primary data were collected from 373 Bank Jatim employees through questionnaire distribution. Data were analysed using Partial Least Square (PLS) statistical technique to test the relationship between variables.</p> <p><strong>Findings: </strong>Total quality management is proven to be a factor that can affect competitive advantage. Technological innovation is able to strengthen the influence of total quality management on competitive advantage, but knowledge management is unable to strengthen or weaken the influence of total quality management on competitive advantage.</p> <p><strong>Practical implications: </strong>This research is expected to be a consideration for the management of banking companies in integrating technological innovation and knowledge management through the application of total quality management, so that companies can achieve competitive advantage in facing the industrial revolution 4.0.</p> <p><strong>Originality/value: </strong>This study adds moderating variables of technological innovation and knowledge management, which are thought to have a combined influence in the relationship of total quality management to competitive advantage which aims to answer the inconsistency of previous research findings. This study also uses the distribution of questionnaires to Bank Jatim employees, thus providing research results that are relevant to current conditions.</p>Chairunnisa ChairunnisaMuhammad TojibussabirinSyaiful Iqbal
Copyright (c) 2025 Chairunnisa Chairunnisa, Muhammad Tojibussabirin, Syaiful Iqbal
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2025-01-072025-01-0715110.22219/jrak.v15i1.37710Bibliometric Analysis Of Anticipating Digital Financial Report Fraud Using Vosviewer
https://ejournal.umm.ac.id/index.php/jrak/article/view/37745
<p><strong>Purpose</strong><strong>: </strong><em>The purpose of this study was to determine the development of research on anticipating digital financial reporting fraud using bibliometric analysis on the VOSviewer application version 1.6.20.</em></p> <p><strong>Methodology/approach: </strong><em>The research method used is a qualitative method with a thematic analysis approach.</em></p> <p><strong>Findings: </strong><em>The results of the study showed that the development of research on anticipating digital financial reporting fraud from 2019-2024 experienced significant annual fluctuations. In the last year, there has been a marked increase in the number of publications. The most publications in 2024 and the smallest in 2020, consisting of 11 clusters with 173 keyword items with the most publications in Heliyon and Procedia Computer Science</em><em>. </em><em>Technologies such as blockchain, big data analytics, and artificial intelligence are identified as important tools in detecting and preventing fraud.</em></p> <p><strong>Practical implications: </strong><em>The results of this study can be used as a guide for companies and academics in developing digital strategies to improve financial monitoring and transparency systems.</em></p> <p><strong>Originality/value: </strong><em>To the best of the researcher's knowledge, this study is the first study to examine the development of digital financial reporting fraud anticipation research with bibliometric analysis of Scopus indexed publications in 2019–2024</em></p>Isnaini Hidayatun MuharromahGugus IriantoAli Djamhuri
Copyright (c) 2025 Isnaini Hidayatun Muharromah, Gugus Irianto, Ali Djamhuri
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2025-01-092025-01-0915110.22219/jrak.v15i1.37745Tax Avoidance And Green Accounting In Increasing Firm Value And CSR Practices In Indonesia
https://ejournal.umm.ac.id/index.php/jrak/article/view/34304
<p>Purpose: This study examines the effect of tax avoidance and green accounting on firm value with Corporate Social Responsibility (CSR) as a moderation variable.<br>Methodology/approach: This research is included in quantitative research. This study covers the population of 83 energy companies on IDX. This sampling technique uses purposive sampling in 50 company financial statement data samples. Data analysis was done using panel data analysis, and the MRA test was performed using Eviews 12.<br>Findings: The study results show that tax avoidance does not affect firm value. However, green accounting does affect firm value. It is also observed that corporate social responsibility does not moderate the relationship between tax avoidance and firm value, as well as the relationship between green accounting and firm value. It can be inferred that Tax Avoidance does not impact a firm's value. Green Accounting hurts the value of the company. CSR cannot moderate the relationship between variables related to Tax Avoidance and the value of a firm. However, CSR can influence the link between Green Accounting factors and Firm value. <br>Practical implications: The results of this research are expected to help investors in making decisions and for theories, it is hoped that this research can develop theories about the value of companies.<br>Originality/value: This research will complement existing research and what distinguishes it from other research is the CSR variate which is the moderation variable, where there are still few who include these variables.</p>Hendra Galuh FebriantoJanuar Eky PambudiDede SunaryoAmalia Indah FitrianaSandrina Dehavilan
Copyright (c) 2025 Hamdani Hamdani, Dede Sunaryo, Hendra Galuh Febrianto, Amalia Indah Fitriana, Sandrina Dehavilan, Januar Eky Pambudi
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2025-02-052025-02-0515110.22219/jrak.v15i1.34304