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 : 296

XML downloads: 17 PDF downloads: 510
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 : 379

XML downloads: 1 PDF downloads: 671
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 : 199

XML downloads: 10 PDF downloads: 172
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 : 514

XML downloads: 17 PDF downloads: 689
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 : 243

XML downloads: 2 PDF downloads: 200
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 : 283

XML downloads: 5 PDF downloads: 9
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 : 210

XML downloads: 9 PDF downloads: 246
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 : 207

XML downloads: 7 PDF downloads: 11
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 : 257

XML downloads: 8 PDF downloads: 202
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 : 678

XML downloads: 15 PDF downloads: 67