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: 31
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: 748
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 : 309
XML downloads: 25 PDF downloads: 725
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 : 191
XML downloads: 12 PDF downloads: 741
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: 21 PDF downloads: 547
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: 379
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 : 160
XML downloads: 22 PDF downloads: 454
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 : 135
XML downloads: 14 PDF downloads: 348
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: 309
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 : 245
XML downloads: 22 PDF downloads: 671