Vol. 15 No. 3 (2025): Jurnal Reviu Akuntansi dan Keuangan

DOI: https://doi.org/10.22219/jrak.v15i3
Published: 2025-08-07

Articles

  • Financial Statement Quality in the Public Sector: Internal Control over Reporting as a Moderating Factor

    Chintya Maharani Putri, Iwan Triyuwono, Virginia Nur Rahmanti
    531-549
    DOI: https://doi.org/10.22219/jrak.v15i3.40578

  • Determinants of Interest Using BSI Mobile Application: A Technology Acceptance Model Approach

    Amalia Falasifah, Aulia Fuad Rahman, Yeney Widya Prihatiningtias
    550-568
    DOI: https://doi.org/10.22219/jrak.v15i3.40761

  • Evaluating Internal Control Over Financial Reporting Capacity in Government Ministries and Agencies

    Anas Isnaeni, Viska Anggraita
    569-588
    DOI: https://doi.org/10.22219/jrak.v15i3.40763

  • Does Disclosure of Governance Accountability and Digitalization Business Processes Through The Company Website Strengthen The Value Relevance of Financial Information?

    Henry Wahyu Indrianto, I Made Narsa
    589-612
    DOI: https://doi.org/10.22219/jrak.v15i3.40521

  • Behavioral Bias and Risk Perception in Cryptocurrency Investment Decisions of Generation Z

    Muhammad Fahmi Syardhana, Maretha Ika Prajawati
    613-635
    DOI: https://doi.org/10.22219/jrak.v15i3.40776

  • The NPM’s Impact on Service Quality: Public Perception From Gresik Population and Civil Registration Office

    Kharisma Insani Rahesty, Roekhudin, Mirna Amirya
    636-656
    DOI: https://doi.org/10.22219/jrak.v15i3.41542

  • Strategy to Prevent Financial Distress Through Increasing Business Efficiency, Utilizing Intellectual Capital and Implementing Good Corporate Governance

    Anita Anggraeni, Imam Subekti, Roekhudin
    657-677
    DOI: https://doi.org/10.22219/jrak.v15i3.40465

  • Determinants of Corporate Taxpayer Compliance Through The Mediation Role of Tax Planning

    Nurhayati Andikasari, Arik Susbiyani, Ni Nyoman Putu Martini, Toni Herlambang
    678-693
    DOI: https://doi.org/10.22219/jrak.v15i3.37724

  • Tax Uncertainty as a Mediator in Audit Advice Dynamics

    Porkas Sojuangon Lubis, Alistraja Dison Silalahi, Vince Ariany, Yenni Ramadhani Harahap, Heri Enjang Syahputra
    694-714
    DOI: https://doi.org/10.22219/jrak.v15i3.41574

  • Does Intellectual Capital Can Moderated Sharia Compliance Performance on Financial Performance?

    Noer Sasongko, Triyono, Kartika Toyibi
    715-730
    DOI: https://doi.org/10.22219/jrak.v15i3.40260

  • Digital-Halal Economy in Marketing Finance as The Embodiment of Spiritual Responsibility Strategic Behavioral Accounting

    Whedy Prasetyo, Agung Budi Sulistiyo
    731-744
    DOI: https://doi.org/10.22219/jrak.v15i3.39089

  • Sustainability Action Evidence From Indonesia: How Can Carbon Trading and Esg Disclosure Affect Firm Value?

    Arif Nugroho, La Ode Sabaruddin
    745-757
    DOI: https://doi.org/10.22219/jrak.v15i4.41895

  • The Effect of Dow Jones Sustainability Index, Geopolitical Risks, BI Rate, Exchange Rates and Commodity Prices on Sustainable Stock Market Index in Indonesia

    Susilo Nur Aji Cokro Darsono, Sukma Nur Mareta
    758-773
    DOI: https://doi.org/10.22219/jrak.v15i3.38808

  • The Role of Financial Literacy, Risk Perception and Lifestyle to Influence Online Loan Decision

    Elsa Feryana, Sumiati, Himmiyatul Amanah Jiwa Juwita
    774-791
    DOI: https://doi.org/10.22219/jrak.v15i3.41566

  • The Impact of CSR on Financial Performance: The Mediation Role of Good Corporate Governance

    Fahrul Fahlevi, Gugus Irianto, Lilik Purwanti
    792-804
    DOI: https://doi.org/10.22219/jrak.v15i3.40673