Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia

Articles

• Herding Behavior in The Asean Stock Market During The Covid-19 Pandemic

  Dewi Rahmayanti ⁽¹⁾, Fitri Santi ⁽²⁾, Darus Altin ⁽³⁾, Muhammad Qomaruddin Ridwan ⁽⁴⁾, Wan Mohd Nazdrol ⁽⁵⁾

  (1) Universitas Bengkulu, Indonesia ,

  (2) Universitas Bengkulu, Indonesia ,

  (3) Universitas Bangka Belitung, Indonesia ,

  (4) Universitas Bangka Belitung, Indonesia ,

  (5) Universiti Malaysia Kelantan, Malaysia

  228-247

  • PDF

  DOI : 10.23917/reaksi.v8i3.2691

  Abstract View : 129

  PDF downloads: 207
• Voluntary Disclosure: The Role of Institutional Ownership as a Moderating Variable Between Carbon Emission Disclosure to Financial Performance

  Brilliani Brilliani ⁽¹⁾, Setianingtyas Honggowati ⁽²⁾, Christiyaningsih Budiwati ⁽³⁾

  (1) Universitas Sebelas Maret, Indonesia ,

  (2) Universitas Sebelas Maret, Indonesia ,

  (3) Putra Malaysia University, Malaysia

  248-260

  • PDF

  DOI : 10.23917/reaksi.v8i3.3060

  Abstract View : 124

  PDF downloads: 216
• What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia

  Syahriyal Syahriyal ⁽¹⁾, Syukriy Abdullah ⁽²⁾, Rita Meutia ⁽³⁾

  (1) Kementerian Kesehatan Republik Indonesia, Indonesia ,

  (2) Universitas Syiah Kuala, Indonesia ,

  (3) FEB Universitas Syiah Kuala, Indonesia

  261-274

  • PDF

  DOI : 10.23917/reaksi.v8i3.3106

  Abstract View : 104

  PDF downloads: 169
• Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review

  Sri Wahjuni Latifah Latifah ⁽¹⁾, Gina Harventy ⁽²⁾

  (1) Universitas Airlangga Surabaya dan Universitas Muhammadiyah MalangM, Indonesia ,

  (2) International Islamic University Malaysia, Malaysia

  275-286

  • PDF

  DOI : 10.23917/reaksi.v8i3.2606

  Abstract View : 62

  PDF downloads: 162
• The Role of Digital Technology Self-Efficacy and Digital Technostress on Intention to Use FinTech: A Study on MSMEs in Surakarta City

  Santi Putriani ⁽¹⁾, Sinta Putriana ⁽²⁾, Khoirul Fuad ⁽³⁾, Mega Wahyu Widawati ⁽⁴⁾, Nur Prasetyo Aji ⁽⁵⁾

  (1) Universitas Muhammadiyah Surakarta, Indonesia ,

  (2) Universitas Slamet Riyadi Surakarta, Indonesia ,

  (3) Accounting Research Institute, Universiti Teknologi MARA, Malaysia , Malaysia ,

  (4) Universitas Muhammadiyah Surakarta, Indonesia ,

  (5) Universitas Muhammadiyah Surakarta, Indonesia

  287-300

  • PDF

  DOI : 10.23917/reaksi.v8i3.3820

  Abstract View : 129

  PDF downloads: 179
• Indonesian Bus Stations: Mixed-Use, Government Capital Funding, and Its Determinants and Impact

  Fatchan Achyani ⁽¹⁾, Agung Riyardi ⁽²⁾

  (1) Universitas Muhammadiyah Surakarta, Indonesia ,

  (2) Universitas Muhammadiyah Surakarta, Indonesia

  301-308

  • PDF

  DOI : 10.23917/reaksi.v8i3.3133

  Abstract View : 84

  PDF downloads: 97
• Does Financial Literacy and Attitudes Influence Financial Management Behavior in The MSME'S Sector?

  Fauzan ⁽¹⁾, Fadya Almira ⁽²⁾, Erma Setiawati ⁽³⁾, Agus Endro Suwarno ⁽⁴⁾

  (1) Universitas Muhammadiyah Surakarta, Indonesia ,

  (2) Universitas Muhammadiyah Surakarta, Indonesia ,

  (3) Universitas Muhammadiyah Surakarta, Indonesia ,

  (4) Universitas Muhammadiyah Surakarta, Indonesia

  309-316

  • PDF

  DOI : 10.23917/reaksi.v8i3.4319

  Abstract View : 52

  PDF downloads: 110
• Defense Strategy Against MSME Performance

  Eskasari Putri ⁽¹⁾, Bandi ⁽²⁾

  (1) Accounting Study Program, Economics and Business Faculty, Universitas Muhammadiyah Surakarta, Indonesia ,

  (2) Accounting Study Program, Economics and Business Faculty, Sebelas Maret University, Indonesia

  317 - 342

  • PDF

  DOI : 10.23917/reaksi.v8i3.4343

  Abstract View : 44

  PDF downloads: 77
• The Relation Between The Intensity of Market Competition, Intellectual Capital, Management Accounting Practices in Coventional and Digital SME

  Dyna Rachmawati ⁽¹⁾, Natalia Kristina ⁽²⁾, Chow Poh Ling ⁽³⁾

  (1) Widya Mandala Catholic Surabaya University, Indonesia ,

  (2) Widya Mandala Catholic Surabaya University, Indonesia ,

  (3) Tunku Abdul Rahman University of Management and Technology, Malaysia

  343-356

  • PDF

  DOI : 10.23917/reaksi.v8i3.2282

  Abstract View : 62

  PDF downloads: 105
• ESG Disclosure Model and Financial Performance: ThThe Mediating Role of Leader Exemplarity in Sustainable Organizations

  Anggi Pratiwi Sitorus ⁽¹⁾, Saparuddin Siregar ⁽²⁾, Nurlaila ⁽³⁾

  (1) Universitas Islam Sumatera Utara, Indonesia ,

  (2) Universitas Islam Sumatera Utara, Indonesia ,

  (3) Universitas Islam Sumatera Utara, Indonesia

  357-374

  • PDF

  DOI : 10.23917/reaksi.v8i3.2932

  Abstract View : 96

  PDF downloads: 142