Vol. 15 No. 4 (2025): Jurnal Reviu Akuntansi dan Keuangan

DOI: https://doi.org/10.22219/jrak.v15i4
Published: 2025-11-06

Articles

  • Enhancing Member Welfare in Cooperatives: The Mediating Effect of Business Development

    Intan Mala Sari, Sulaeman Rahman Nidar, Rita Komaladewi
    805-827
    DOI: https://doi.org/10.22219/jrak.v15i4.41780

  • Do Digital Technology and CSR Disclosure Quantity and Quality Affect Firm Value?

    Erwin Saraswati, Dhika Aji Wardhani, Maulana Fitri Agustin
    828-846
    DOI: https://doi.org/10.22219/jrak.v15i4.42295

  • Improving Bos Fund Accountability Through ARKAS, Internal Control and Strengthened by Transparency

    Enika Diana Batubara, M. Nursidin, Dominggus Sijauta, Dini Ventiany, Tengku Hasan
    847-867
    DOI: https://doi.org/10.22219/jrak.v15i4.42217

  • Income, Financial Attitude, Locus of Control on Financial Well-Being Through Financial Behavior in Dusun Dami

    Ade Ega Maulidiana, Puji Endah Purnamasari
    868-881
    DOI: https://doi.org/10.22219/jrak.v15i4.42422

  • Determinants of Firm Value in Indonesia: The Role of Financial Performance as Moderation

    Aurora Angela, Oktavianti
    882-899
    DOI: https://doi.org/10.22219/jrak.v15i4.41576

  • Enhancing MSME Performance Through Halal Literacy, AIS, and Digital Marketing

    Triani Arofah, Wita Ramadhanti, Nur Aini, Dian Purnomo Jati, Oman Rusmana
    900-908
    DOI: https://doi.org/10.22219/jrak.v15i4.40474

  • Reconsidering Mandatory Audit Firm Rotation in Indonesia: Perspectives from Large, Medium, and Small Audit Firms

    Fitriany Fitriany, Viska Anggraita, Sandra Aulia, Tarko Sunaryo, Rio F Kiantara
    909-928
    DOI: https://doi.org/10.22219/jrak.v15i4.42189

  • How Startups Compete and Survive: Strategic Insights From Telkom Indonesia’s Indigo Program

    R.A. Aryanti Wardaya Puspokusumo, Dorra Yahiaoui, John Sihotang, Imas Komariyah, Fikry Ramadhan Suhendar
    929-944
    DOI: https://doi.org/10.22219/jrak.v15i4.41112

  • Corporate Governance Characteristics: What Affects Forward-Looking Information Disclosure?

    Eny Kusumawati, Susilaningdyah Mustikawati
    945-960
    DOI: https://doi.org/10.22219/jrak.v15i4.41903

  • Clawback and Malus Provision: Is It Effective In Mitigating Risk-Taking Behavior?

    Heni Desmaliana, Etik Kresnawati
    961-980
    DOI: https://doi.org/10.22219/jrak.v15i4.37297

  • Uncovering The Accounting Practices of The Rewang Tradition

    Iwan Triyuwono, Lilik Purwanti, Melinda Ibrahim, Kartika Putri Kumalasari, Aryo Prakoso, Nanda Widaninggar, Ni Putu Riski Martini
    981-993
    DOI: https://doi.org/10.22219/jrak.v15i4.37787

  • Unlocking Financial Performance Through CSR and Intellectual Capital: Evidence of Market Share Mediation

    Ayu Tri Wulandari, Sutrisno T, Imam Subekti
    994-1015
    DOI: https://doi.org/10.22219/jrak.v15i4.42989

  • The Mediator Role of Perceived Risk in The Relationship Between Financial Literacy and Hassle Factor on Investment Decision

    Himmiyatul Amanah Jiwa Juwita
    1016-1033
    DOI: https://doi.org/10.22219/jrak.v15i4.42859

  • Does Institutional Ownership Contribute to Decarbonization Strategies? Empirical Studies in Emerging Markets

    Zayyan Ahmad Nuryaddin, Novrys Suhardianto
    1034-1047
    DOI: https://doi.org/10.22219/jrak.v15i4.40571

  • Market-Based Measure as an Approach To Assessing The Performance of Football Club In Indonesia

    Heri Widodo, Endra Wahyu Ningdiyah
    1048-1066
    DOI: https://doi.org/10.22219/jrak.v15i4.42950