Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia

For this edition, the authors are coming from Indonesia, Sierra Leone, Taiwan

Published: 2025-04-30

Articles

Understanding Income Taxpayer Behaviour and Professional Zakat Compliance Through a Transcendental Phenomenological Lens

Agung Prasetyo Nugroho Wicaksono ⁽¹⁾, Sri Iswati ⁽²⁾

(1) Faculty of Economics and Business, University of Muhammadiyah Malang, Indonesia ,

(2) Faculty of Economics and Business, Airlangga University, Malang, Indonesia

1-9
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DOI : 10.23917/reaksi.v10i1.8097

Abstract View : 205

XML downloads: 4 PDF downloads: 238
Stickiness of Operating Expense in Asset, Liability, and Income Activities: Evidence from Indonesia

Agung Nugroho Jati ⁽¹⁾, Tri Utami ⁽²⁾, Dang Thi Anh Duong ⁽³⁾, Arif Julianto Sri Nugroho ⁽⁴⁾, Titik Purwanti ⁽⁵⁾

(1) Widya Dharma University, Indonesia ,

(2) Widya Dharma University, Indonesia ,

(3) National Yunlin University of Science&Technology, Taiwan, Province of China ,

(4) Widya Dharma University, Indonesia ,

(5) Widya Dharma University, Indonesia

10-23
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DOI : 10.23917/reaksi.v10i1.8649

Abstract View : 136

XML downloads: 10 PDF downloads: 57
Extending of TAM Model in E-Filing Adoption

Edy Purwo Saputro ⁽¹⁾, Candra Kusuma Wardana ⁽²⁾, Dewi Probowati Setyaningrum ⁽³⁾, Ahmad Febriyanto ⁽⁴⁾

(1) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Institute of International Management, College of Management National Cheng Kung University, Taiwan, Taiwan, Province of China ,

(3) Faculty of Economic and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(4) UIN Sunan Kalijaga Yogyakarta, Indonesia

24-35
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DOI : 10.23917/reaksi.v10i1.8357

Abstract View : 151

PDF downloads: 43 XML downloads: 26
The Effect of ESG Controversy on Firm Value in Southeast Asia with Analyst Coverage As A Moderating Variable

Adylah Abady ⁽¹⁾, Raudhatul Hidayah ⁽²⁾

(1) Accounting Magister Program, Faculty of Economics and Business, Universitas Andalas, Indonesia ,

(2) Faculty of Economics and Business, Universitas Andalas, Indonesia

36-48
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DOI : 10.23917/reaksi.v10i1.8227

Abstract View : 278

XML downloads: 24 PDF downloads: 57
Model Determining the Success of Sustainability Report Disclosure in Indonesia

Triyono ⁽¹⁾, Fatchan Achyani ⁽²⁾, Sandy Prasetyo ⁽³⁾, Lamin Khaira ⁽⁴⁾

(1) Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,

(2) Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,

(3) Accounting, Faculty of Economics and Business, Muhammadiyah University of Surakarta, Indonesia ,

(4) Accounting, Faculty of Business and entrepreneurship, Ernest Bai Koroma University of Science and Technology Makeni, Sierra Leone, Sierra Leone

49-58
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DOI : 10.23917/reaksi.v10i1.8810

Abstract View : 144

XML downloads: 30 PDF downloads: 34
Does The Disclosure of Carbon Emissions and Green Investment Affect Corporate Financial Performance (A Case Study of The Mining and Energy Subsectors)

Arifiyani Novita Rahmawati ⁽¹⁾, Sri Hartoko ⁽²⁾

(1) Accounting Magister Program, Faculty of Economic and Business, Universitas Sebelas Maret , Indonesia ,

(2) Accounting Magister Program, Faculty of Economic and Business, Universitas Sebelas Maret , Indonesia

59-71
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DOI : 10.23917/reaksi.v10i1.8835

Abstract View : 194

XML downloads: 31 PDF downloads: 54
Cultural Influences on Tax Perceptions and Compliance in Rural Timor

Danny Wibowo ⁽¹⁾

(1) Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia

72-81
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DOI : 10.23917/reaksi.v10i1.8183

Abstract View : 84

XML downloads: 5 PDF downloads: 27
Big Data Analytics Skills for Future Accountants

Donny Maha Putra ⁽¹⁾, Rufina Aribarahmani ⁽²⁾

(1) Universitas Pembangunan Nasional Veteran Jakarta, Indonesia ,

(2) Universitas Pembangunan Nasional Veteran Jakarta, Indonesia

82-92
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DOI : 10.23917/reaksi.v10i1.8711

Abstract View : 106

PDF downloads: 44 XML downloads: 17
Green Finance and Competitiveness in Fintech Adoption: Digital Transformation and Sustainability in Indonesian Banks

Windasari Rachmawati ⁽¹⁾, Sugeng Wahyudi ⁽²⁾, Wisnu Mawardi ⁽³⁾

(1) Faculty Of Economics And Bussines ,Diponegoro University, Indonesia ,

(2) Faculty Of Economics And Bussines ,Diponegoro University, Indonesia ,

(3) Faculty Of Economics And Bussines ,Diponegoro University, Indonesia

93-106
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DOI : 10.23917/reaksi.v10i1.8571

Abstract View : 187

PDF downloads: 51 XML downloads: 26
Good Corporate Governance Modeling on Opportunistic Behavior - Related Party Transaction

Lia Ramadhani Fatchan ⁽¹⁾, *Rina Trisnawati ⁽²⁾, Erma Setiawati ⁽³⁾

(1) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(2) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia ,

(3) Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia

107-119
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DOI : 10.23917/reaksi.v10i1.6761

Abstract View : 104

PDF downloads: 31 XML downloads: 14