Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia

For this edition, the authors are coming from Indonesia, Brazil, Italy and Australia

Published: 2024-12-31

Articles

Cost Efficiency Analysis To Maintain The Sustainability of Tobacco Farming in Grujugan Village, Bondowoso Regency
Siti Atikah ⁽¹⁾, Ahmad Juanda ⁽²⁾, Driana Leniwati ⁽³⁾
(1) Universitas Muhammadiyah Malang, Indonesia ,
(2) Universitas Muhammadiyah Malang, Indonesia ,
(3) Universitas Muhammadiyah Malang, Indonesia
254-262
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DOI : 10.23917/reaksi.v9i3.6754
Abstract View : 157
XML downloads: 25 PDF downloads: 195
Mediating Assurance in Auditing Standards: Auditors Mitigation of Risks of Frauds
Joshua Onome Imoniana ⁽¹⁾, Massimo Bianchi ⁽²⁾
(1) University of Sao Paulo, Brazil, Brazil ,
(2) Alma Mater University of Bologna, Italy
263-274
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DOI : 10.23917/reaksi.v9i3.6719
Abstract View : 176
XML downloads: 12 PDF downloads: 72
Determinant Factors of Purchasing Intention Toward Electric Vehicles in Indonesia
Fahmi Setiadi ⁽¹⁾, Nur Chayati ⁽²⁾
(1) Universitas Sebelas Maret, Indonesia ,
(2) Universitas Sebelas Maret, Indonesia
275-286
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DOI : 10.23917/reaksi.v9i3.6669
Abstract View : 124
PDF downloads: 81 XML downloads: 26
Potential Confusion Between Value Investing and Fundamental Analysis Explored Through Piotroski F-Score
Nugroho Wisnu Murti ⁽¹⁾, Slamet Sugiri ⁽²⁾
(1) Universitas Dharma AUB Surakarta, Indonesia ,
(2) Universitas Gadjah Mada, Indonesia
287-298
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DOI : 10.23917/reaksi.v9i3.6937
Abstract View : 177
PDF downloads: 243 XML downloads: 32
Implementation of IFRS 17 in the PSAK 108 Revision on Sharia Insurance Transactions in Indonesia
Abdul Ghoni ⁽¹⁾, Erny Arianty ⁽²⁾
(1) Universitas Muhammadiyah Jakarta, Indonesia ,
(2) Politeknik Keuangan Negara STAN, Indonesia
299-307
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DOI : 10.23917/reaksi.v9i3.6959
Abstract View : 170
PDF downloads: 183 XML downloads: 37
Forward-Looking Information Disclosure: The Role of The Board of Directors
Dian Hapsari ⁽¹⁾, Doddy Setiawan ⁽²⁾, Y. Anni Aryani ⁽³⁾
(1) Universitas Sebelas Maret, Indonesia ,
(2) Universitas Sebelas Maret, Indonesia ,
(3) Universitas Sebelas Maret, Indonesia
308-317
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DOI : 10.23917/reaksi.v9i3.5428
Abstract View : 133
PDF downloads: 162 XML downloads: 42
Indonesian SMEs and Cybersecurity: Developing Instrument to Test SMEs Owners’ Capability in Detecting Phishing Emails
Ratna Yudhiyati ⁽¹⁾, Diana Rahmawati ⁽²⁾, Afrida Putritama ⁽³⁾
(1) University of Wollongong, Australia ,
(2) Universitas Negeri Yogyakarta, Indonesia ,
(3) Universitas Negeri Yogyakarta, Indonesia
318-337
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DOI : 10.23917/reaksi.v9i3.6955
Abstract View : 152
XML downloads: 16 PDF downloads: 56
Sustainability Reporting in Value Creation: The Critical Mediation of Environmental Management Accounting
Laila Oshiana Fitria A'zizah ⁽¹⁾, Nur Prasetyo Aji ⁽²⁾, Dewita Puspawati ⁽³⁾, Ovi Itsnaini Ulynnuha ⁽⁴⁾, Nur Andriyani ⁽⁵⁾
(1) Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Universitas Muhammadiyah Surakarta, Indonesia ,
(3) Universitas Muhammadiyah Surakarta, Indonesia ,
(4) Universitas Muhammadiyah Surakarta, Indonesia ,
(5) Universitas Muhammadiyah Surakarta, Indonesia
338-349
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DOI : 10.23917/reaksi.v9i3.7030
Abstract View : 178
PDF downloads: 205 XML downloads: 17
Enhaching Fraud Detection Through Auditor Religiosity, Computer Assisted Audit Techniques, and Task Specific Knowledge: The Moderating Impact of Big Data on Auditors in BPKP, Sumatera Island
Betri ⁽¹⁾, Ridho Hafidz ⁽²⁾
(1) Universitas Muhammadiyah Palembang, Indonesia ,
(2) Universitas Muhammadiyah Palembang, Indonesia
350-370
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DOI : 10.23917/reaksi.v9i3.6424
Abstract View : 219
XML downloads: 18 PDF downloads: 2407
Career Choice As An Auditor: Analysis on Determinant Factors of Perguruan Tinggi Muhammadiyah and Aisyiyah (PTMA) in Central Java and D.I.Yogyakarta
Kurniawati Lintang ⁽¹⁾, Rita Wijayanti ⁽²⁾, Nur Kholis ⁽³⁾
(1) Universitas Muhammadiyah Surakarta, Indonesia ,
(2) Universitas Muhammadiyah Surakarta, Indonesia ,
(3) Sekolah Tinggi Ilmu Ekonomi Surakarta, Indonesia
371-381
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DOI : 10.23917/reaksi.v9i3.6612
Abstract View : 103
XML downloads: 8 PDF downloads: 121