Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia

For this edition, the authors are coming from Indonesia, Malaysia, Saudi Arabia, Nigeria and Thailand

Published: 2024-04-30

Articles

Tax Avoidance : Do Foreign Interests Have a Role?
Sifit Dwi Nurcahya ⁽¹⁾, Doddy Setiawan ⁽²⁾, Y. Anni Aryani ⁽³⁾, Eko Arief Sudaryono ⁽⁴⁾
(1) Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia ,
(2) Faculty of Economics and Business,Universitas Sebelas Maret, Indonesia ,
(3) Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia ,
(4) Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
1-12
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DOI : 10.23917/reaksi.v9i1.3636
Abstract View : 310
XML downloads: 37 PDF downloads: 614
Determinants of Devidend Policy : Evidence from Indonesian Stock Exchange
Luluk Muhimatul Ifada ⁽¹⁾, Nurcahyono ⁽²⁾
(1) Universitas Islam Sultan Agung, Indonesia ,
(2) Universitas Muhammadiyah Semarang, Indonesia
13-23
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DOI : 10.23917/reaksi.v9i1.2886
Abstract View : 387
XML downloads: 10 PDF downloads: 870
Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective
Driana Leniwati ⁽¹⁾, Siti Rohani ⁽²⁾, Ahmad Juanda ⁽³⁾, Agung Prasetyo NW ⁽⁴⁾, Fahmi Dwi Mawardi ⁽⁵⁾
(1) Universitas Muhammadiyah Malang, Indonesia ,
(2) Universitas Muhammadiyah Malang, Indonesia ,
(3) Universitas Muhammadiyah Malang, Indonesia ,
(4) Universitas Muhammadiyah Malang, Indonesia ,
(5) Universitas Muhammadiyah Malang, Indonesia
24-34
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DOI : 10.23917/reaksi.v9i1.4630
Abstract View : 206
XML downloads: 18 PDF downloads: 233
Determinants of Green Credit and Their Influence on Banking Profitability in Indonesia
Sutrisno ⁽¹⁾, Ahmad Maslahatul Furqan ⁽²⁾
(1) Department of Accounting, Faculty of Economics and Business, Universitas Islam Indonesia, Indonesia ,
(2) Universitas Islam Indonesia, Indonesia
35-49
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DOI : 10.23917/reaksi.v9i1.3906
Abstract View : 544
XML downloads: 48 PDF downloads: 873
Phenomenology of Bourdieu’s Theory of Practice: The Relationship Between the Budgeting Process and Culture
Siti Nurhayati Ning Rahayu ⁽¹⁾, Erma Setiawati ⁽²⁾, Rina Trisnawati, Ph.D ⁽³⁾
(1) Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Universitas Muhammadiyah Surakarta, Indonesia ,
(3) Department of Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia
50-75
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DOI : 10.23917/reaksi.v9i1.5212
Abstract View : 251
XML downloads: 8 PDF downloads: 246
Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation
Isnayni Sabila ⁽¹⁾, Rahmawati ⁽²⁾, Endang Dwi Amperawati ⁽³⁾, Corina Joseph ⁽⁴⁾
(1) Universitas Sebelas Maret, Indonesia ,
(2) Universitas Sebelas Maret, Indonesia ,
(3) Universitas Prima Graha, Indonesia ,
(4) Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
76-86
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DOI : 10.23917/reaksi.v9i1.4653
Abstract View : 289
XML downloads: 16 PDF downloads: 74
Behavioral Accounting Review For Non-Performing Customer Reporting : Case Baitul Maal Wattamwil
Della Sabrina Indah Putri ⁽¹⁾, Murniati Mukhlisin ⁽²⁾, Mohammad Hudaib ⁽³⁾
(1) Fakultas Ekonomi dan Bisnis Syariah, Institut Agama Islam Tazkia, Indonesia ,
(2) Fakultas Ekonomi dan Bisnis Syariah, Institut Agama Islam Tazkia, Indonesia ,
(3) Accounting & Corporate Finance, University of Prince Mugrin, Saudi Arabia
87-96
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DOI : 10.23917/reaksi.v9i1.3839
Abstract View : 220
XML downloads: 14 PDF downloads: 302
IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria
Musa-Mubi Aliya ⁽¹⁾, Yunusa Nasiru ⁽²⁾
(1) Ahmadu Bello University, Zaria, Nigeria, Nigeria ,
(2) Ahmadu Bello University, Zaria, Nigeria, Nigeria
97-108
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DOI : 10.23917/reaksi.v9i1.3268
Abstract View : 218
XML downloads: 22 PDF downloads: 69
Exploring The Perception of BPBD Apparatus on Disaster Budgeting Using a Phenomenological Approach
Noorina Hartati ⁽¹⁾, Abdul Halim ⁽²⁾, Oluwatoyin Muse Johnson Popoola ⁽³⁾
(1) Universitas Gadjah Mada, Indonesia ,
(2) Universitas Gajah Mada, Indonesia ,
(3) Universiti Utara Malaysia, Malaysia
109-124
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DOI : 10.23917/reaksi.v9i1.4290
Abstract View : 267
XML downloads: 17 PDF downloads: 273
Profitability As a Moderator: Assessing The Influence of Capital Structure, Investment Decision and Firm Size on Firm Value
Naelati Tubastuvi ⁽¹⁾, Arafah Esa Yuswandani ⁽²⁾, Azmi Fitriati ⁽³⁾, Akhmad Darmawan ⁽⁴⁾, Pensri Jaroenwanit ⁽⁵⁾
(1) Universitas Muhammadiyah Purwokerto, Indonesia ,
(2) Universitas Muhammadiyah Purwokerto, Indonesia ,
(3) Universitas Muhammadiyah Purwokerto, Indonesia ,
(4) Universitas Muhammadiyah Purwokerto, Indonesia ,
(5) Khon Kaen University, Thailand
125-137
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DOI : 10.23917/reaksi.v9i1.4044
Abstract View : 720
XML downloads: 45 PDF downloads: 230