Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia

For this edition, the authors are coming from Indonesia, Sierra Leone, Taiwan

Published: 2025-04-30

Articles

Understanding Income Taxpayer Behaviour and Professional Zakat Compliance Through a Transcendental Phenomenological Lens
Agung Prasetyo Nugroho Wicaksono ⁽¹⁾, Sri Iswati ⁽²⁾
(1) Faculty of Economics and Business, University of Muhammadiyah Malang, Indonesia ,
(2) Faculty of Economics and Business, Airlangga University, Malang, Indonesia
1-9
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DOI : 10.23917/reaksi.v10i1.8097
Abstract View : 206
XML downloads: 6 PDF downloads: 266
Stickiness of Operating Expense in Asset, Liability, and Income Activities: Evidence from Indonesia
Agung Nugroho Jati ⁽¹⁾, Tri Utami ⁽²⁾, Dang Thi Anh Duong ⁽³⁾, Arif Julianto Sri Nugroho ⁽⁴⁾, Titik Purwanti ⁽⁵⁾
(1) Widya Dharma University, Indonesia ,
(2) Widya Dharma University, Indonesia ,
(3) National Yunlin University of Science&Technology, Taiwan, Province of China ,
(4) Widya Dharma University, Indonesia ,
(5) Widya Dharma University, Indonesia
10-23
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DOI : 10.23917/reaksi.v10i1.8649
Abstract View : 141
XML downloads: 14 PDF downloads: 105
Extending of TAM Model in E-Filing Adoption
Edy Purwo Saputro ⁽¹⁾, Candra Kusuma Wardana ⁽²⁾, Dewi Probowati Setyaningrum ⁽³⁾, Ahmad Febriyanto ⁽⁴⁾
(1) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Institute of International Management, College of Management National Cheng Kung University, Taiwan, Taiwan, Province of China ,
(3) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(4) UIN Sunan Kalijaga Yogyakarta, Indonesia
24-35
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DOI : 10.23917/reaksi.v10i1.8357
Abstract View : 153
PDF downloads: 76 XML downloads: 58
The Effect of ESG Controversy on Firm Value in Southeast Asia with Analyst Coverage As A Moderating Variable
Adylah Abady ⁽¹⁾, Raudhatul Hidayah ⁽²⁾
(1) Accounting Magister Program, Faculty of Economics and Business, Universitas Andalas, Indonesia ,
(2) Faculty of Economics and Business, Universitas Andalas, Indonesia
36-48
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DOI : 10.23917/reaksi.v10i1.8227
Abstract View : 286
XML downloads: 43 PDF downloads: 149
Model Determining the Success of Sustainability Report Disclosure in Indonesia
Triyono ⁽¹⁾, Fatchan Achyani ⁽²⁾, Sandy Prasetyo ⁽³⁾, Lamin Khaira ⁽⁴⁾
(1) Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,
(2) Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,
(3) Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,
(4) Accounting, Faculty of Business and entrepreneurship, Ernest Bai Koroma University of Science and Technology Makeni, Sierra Leone, Sierra Leone
49-58
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DOI : 10.23917/reaksi.v10i1.8810
Abstract View : 146
XML downloads: 35 PDF downloads: 59
Does The Disclosure of Carbon Emissions and Green Investment Affect Corporate Financial Performance (A Case Study of The Mining and Energy Subsectors)
Arifiyani Novita Rahmawati ⁽¹⁾, Sri Hartoko ⁽²⁾
(1) Accounting Magister Program, Faculty of Economic and Business, Universitas Sebelas Maret , Indonesia ,
(2) Accounting Magister Program, Faculty of Economic and Business, Universitas Sebelas Maret , Indonesia
59-71
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DOI : 10.23917/reaksi.v10i1.8835
Abstract View : 204
XML downloads: 38 PDF downloads: 94
Cultural Influences on Tax Perceptions and Compliance in Rural Timor
Danny Wibowo ⁽¹⁾
(1) Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia
72-81
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DOI : 10.23917/reaksi.v10i1.8183
Abstract View : 87
XML downloads: 8 PDF downloads: 53
Big Data Analytics Skills for Future Accountants
Donny Maha Putra ⁽¹⁾, Rufina Aribarahmani ⁽²⁾
(1) Universitas Pembangunan Nasional Veteran Jakarta, Indonesia ,
(2) Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
82-92
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DOI : 10.23917/reaksi.v10i1.8711
Abstract View : 110
PDF downloads: 90 XML downloads: 31
Green Finance and Competitiveness in Fintech Adoption: Digital Transformation and Sustainability in Indonesian Banks
Windasari Rachmawati ⁽¹⁾, Sugeng Wahyudi ⁽²⁾, Wisnu Mawardi ⁽³⁾
(1) Faculty Of Economics And Bussines ,Diponegoro University, Indonesia ,
(2) Faculty Of Economics And Bussines ,Diponegoro University, Indonesia ,
(3) Faculty Of Economics And Bussines ,Diponegoro University, Indonesia
93-106
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DOI : 10.23917/reaksi.v10i1.8571
Abstract View : 190
PDF downloads: 85 XML downloads: 41
Good Corporate Governance Modeling on Opportunistic Behavior - Related Party Transaction
Lia Ramadhani Fatchan ⁽¹⁾, *Rina Trisnawati ⁽²⁾, Erma Setiawati ⁽³⁾
(1) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,
(3) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia
107-119
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DOI : 10.23917/reaksi.v10i1.6761
Abstract View : 109
PDF downloads: 60 XML downloads: 18