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

For this edition, the authors are coming from Indonesia and Malaysia

Published: 2023-12-22

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
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DOI : 10.23917/reaksi.v8i3.2691

Abstract View : 261

XML downloads: 8 PDF downloads: 18
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
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DOI : 10.23917/reaksi.v8i3.3060

Abstract View : 323

XML downloads: 12 PDF downloads: 658
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
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DOI : 10.23917/reaksi.v8i3.3106

Abstract View : 308

XML downloads: 20 PDF downloads: 686
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
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DOI : 10.23917/reaksi.v8i3.2606

Abstract View : 189

XML downloads: 10 PDF downloads: 707
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
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DOI : 10.23917/reaksi.v8i3.3820

Abstract View : 327

XML downloads: 18 PDF downloads: 523
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
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DOI : 10.23917/reaksi.v8i3.3133

Abstract View : 193

XML downloads: 10 PDF downloads: 366
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
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DOI : 10.23917/reaksi.v8i3.4319

Abstract View : 159

XML downloads: 12 PDF downloads: 433
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
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DOI : 10.23917/reaksi.v8i3.4343

Abstract View : 134

XML downloads: 14 PDF downloads: 332
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
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DOI : 10.23917/reaksi.v8i3.2282

Abstract View : 152

XML downloads: 9 PDF downloads: 286
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
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DOI : 10.23917/reaksi.v8i3.2932

Abstract View : 244

XML downloads: 19 PDF downloads: 635