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 : 156

XML downloads: 16 PDF downloads: 152
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 : 171

XML downloads: 6 PDF downloads: 22
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 : 119

PDF downloads: 40 XML downloads: 6
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 : 171

PDF downloads: 151 XML downloads: 4
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 : 157

PDF downloads: 133 XML downloads: 12
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 : 129

PDF downloads: 125 XML downloads: 22
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 : 144

XML downloads: 6 PDF downloads: 8
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 : 176

PDF downloads: 149 XML downloads: 8
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 : 208

XML downloads: 10 PDF downloads: 2353
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 : 101

XML downloads: 3 PDF downloads: 78