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Oki Wahyu Setiawan
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okiyusewan2020@gmail.com
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+6281311722528
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reaksi@ub.ac.id
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Jl. MT. Haryono No.165, Ketawanggede, Kec. Lowokwaru, Kota Malang, Jawa Timur 65300
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Reviu Akuntansi, Keuangan, dan Sistem Informasi
Published by Universitas Brawijaya
ISSN : -     EISSN : 29646030     DOI : http://dx.doi.org/10.21776/reaksi
Core Subject : Economy,
Economics, Econometrics & Finance
Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Accounting, Finance, and Information Systems.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)" : 15 Documents clear
KEAKURATAN MODEL ALTMAN Z – SCORE, GROVER, ZMIJEWSKI, DAN SPRINGATE DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA: LOGAM, KERAMIK, DAN PLASTIK 2017 – 2020 Treanetta Hening Renanty; Sari Atmini
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to find a financial distress prediction model with the highest accuracy. Types of Industries that is going to be selected is the basic & chemical industry: Metals, Ceramics, and Plastics in 2017-2020 which are listed on the Indonesia Stock Exchange. The determinant of the sample used is purposive sampling. The analysis was carried out using a financial distress prediction model and calculating the percentage of accuracy as well as type I error and type II error. The results of the analysis show that the condition of industrial companies increased in the Green Area and Red Area before decreasing in 2020 and decreasing in the Grey Area before an increase in 2020. The majority of observations are in distress in the Springate model, and the majority are in a healthy condition in Grover and Zmijewski. The Springate model is the model with the highest accuracy compared to other prediction models with the lowest I error rate of 21% and the second rank accuracy prediction result (56%).
BANKRUPTCY PREVENTION FOR SMALL BUSINESSES DURING COVID-19 PANDEMIC Reynaldo Kanan; Noval Adib
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: COVID-19 pandemic has massively impacted the economy, especially the small business people. Many small businesses are forced to close due to a lack of customers and various other factors that support small business closures. From the impact of this pandemic, there are several small businesses that have started to close their businesses due to the "bankruptcy" problem. Therefore, the researcher aims to investigate the causes of bankruptcy during the pandemic and look for aspects of accounting that support bankruptcy in small businesses. The data was obtained through interviews with six informants who had small businesses closed during the pandemic. The results explain that the cause of bankruptcy in small businesses is due to the lack of customers, high costs, and a non-current collection of receivables. The most dominant aspect in supporting bankruptcy is the revenue, expense, and accounts receivable sections from the accounting aspect.
ANALISIS EBIT-EPS DALAM PENENTUAN PEMBIAYAAN PERUSAHAAN KONSTRUKSI (Studi Kasus 4 Perusahaan BUMN Karya Periode 2017-2020) Widya Mar'atus Solihah; Muhammad Tojibussabirin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the contribution of the leverage to companies’ profitability (EPS) analyzed by the EBIT EPS indifference point. This study employs analytical descriptive and utilizes secondary data collected through documentation. The results of this study indicate that if the company's EBIT value is higher than the indifference point, the company’s decision to use debt results in a high EPS value. On the other hand, if the company's EBIT value is lower than the indifference point, the company’s decision to use debt results in a low EPS value. If the EBIT value is higher than the indifference point, each additional EBIT will increase the company’s EPS value. In addition, if the EPS value increase boosts the total income, the EPS value will be high and the use of debt is regarded to be effective. Oppositely, if the debt increase does not improve the total income, the EPS value will be low
PENGARUH BUDAYA ORGANISASI, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN Rievandra Devita Novennia; Wuryan Andayani
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effect of organizational culture, business strategies, and environmental uncertainty on the quality of management accounting information systems. This study employs a causal quantitative approach. The data are collected through a survey by distributing questionnaires. The object of the study involves PT Petrosea Tbk including the samples of 40 respondents of finance and accounting division employees selected through a purposive sampling technique. The data are analyzed by multiple linear regression and the results of the analysis revealed that all hypotheses were accepted and affected the quality of management accounting information systems, implying that (1) stronger organizational culture in the company leads to a higher quality of the management accounting information system, (2) better business strategy leads to the higher quality of the management accounting information system, and (3) higher environmental uncertainty increases the number of competitors impacting on the delay in providing accurate information for the company.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN SELAMA PANDEMI COVID-19 Ajeng Ayu Indy Prasetyo; Sutrisno T.
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study examines the factors affecting firm value during the Covid-19 pandemic, including profitability, leverage, financial distress, and Dividend Payout Ratio (DPR). This study applies ex post facto design with a quantitative approach involving the secondary data from the companies’ financial statements analyzed by multiple linear regression. The samples include 90 companies listed on the Indonesia Stock Exchange (IDX) selected through a disproportionate stratified random sampling method. The results indicated that leverage with the proxy of Debt to Equity Ratio (DER) and financial distress had a positive effect on firm value, while profitability with the proxy of Return on Equity (ROE) and Dividend Payout Ratio (DPR) had no effect on firm value. Simultaneously, profitability, leverage, financial distress, and Dividend Payout Ratio (DPR) had an effect on firm value.
PENGARUH AMBIGUITY AVERSION, ILLUSION OF CONTROL DAN SUMBER DANA DALAM PENGAMBILAN KEPUTUSAN INVESTASI Ainun Nisa Alfrida Fitriana; Syaiful Iqbal
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Gold is one of the alternative investments considered lucrative. This study aims to investigate the Effect of Ambiguity Aversion, Illusion of Control, and Source of Funding on Gold Investment Decisions. The data acquired through a survey of real gold investors aged between 21 and 56 years were analyzed by OLS. The results of this study revealed that Ambiguity Aversion and Illusion of Control affected gold investment decisions while the source of funding did not affect gold investment decisions, implying that gold investment may have meager risk and potentially be lucrative.
ANALISIS IMPLEMENTASI KRITERIA ASEAN CORPORATE GOVERNANCE SCORECARD PADA PT. LIPPO KARAWACI, TBK. Arden Ashido Gabe Panangian; Made Sudarma
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to analyze the ASEAN Corporate Governance Scorecard criteria implemented by PT. Lippo Karawaci, Tbk. This research employs a qualitative descriptive method utilizing content analysis documents. The data are collected and analyzed through the ASEAN Corporate Governance Scorecard calculating the total score based on predetermined quality. The result of this research indicates that the level 1 ASEAN Corporate Governance Scorecard implementation by PT. Lippo Karawaci, Tbk. acquires a total score of 72.2 with a trusted category.      
MEMBANGUN BISNIS BERKELANJUTAN DENGAN PERSPEKTIF PENTUPLE BOTTOM LINE MENGGUNAKAN APLIKASI PEGADAIAN DIGITAL SERVICE (PDS) Dwi Cicilia Lingwits Purnomosidi; Eko Ganis Sukoharsono
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to analyze the use of the Pegadaian Digital Service (PDS) system with sustainable business through a pentuple bottom line perspective, involving the object of the study PT Pegadaian, Malang City. This study employs a qualitative descriptive approach and analyzes the data from interview data collection, documentation, and observations of the Pegadaian Digital Service (PDS) application. The results of the study revealed that the use of the PDS application system in the community still posed a major challenge for PT Pegadaian, due to the lack of socialization. However, the PDS application is still compatible with the pentuple bottom line, making this sustainable business through a pentuple bottom line perspective well implemented.  
KRITIK IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP INDEKS KEPUASAN MASYARAKAT Siti Dian Nur'aini; Aji Dedi Mulawarman
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: This research aims to determine how much influence the implementation of the CSR programs has on the Community Satisfaction Index obtained by PT Semen Indonesia (Persero) Tbk Tuban business unit in the sustainability report. Uses a descriptive approach with the method of Critical Discourse Analysis. Data were obtained through interviews and company IKM/sustainability reports. Based on the results of data analysis, the value of the CSR IKM of PT Semen Indonesia (Persero) Tbk's Tuban business unit was 79.05% in the 2020 and 2021 sustainability reports, indicating that the CSR program is included in the "B" service quality category "B" good” based on the Decree (SK) of the Ministry of Administrative Reform (Kemen-PAN) Number KEP/25/M.PAN/2/2004. In its implementation, CSR is able to improve the economy of the community in the development area through four program categories, namely community empowerment, infrastructure, capacity development, and charity. However, CSR programs also have an impact on social jealousy between community groups. The community sees that the main factors for the success of a CSR program are economic and social. Meanwhile, environmental factors are the last part that is taken into account by the majority of people in the company’s target area. Keyword: Corporate Social Responsibility (CSR), Community Satisfaction Index (IKM), PT Semen Indonesia (Persero) Tbk Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana implementasi CSR PT Semen Indonesia (Persero) Tbk unit bisnis Tuban berpengaruh terhadap Indeks Kepuasan Masyarakat (IKM) pada laporan keberlanjutan. Menggunakan pendekatan deskriptif kualitatif dengan metode analisis Critical Discourse Analysis (CDA). Data diperoleh melalui wawancara dan laporan keberlanjutan/laporan IKM perusahaan. Berdasarkan hasil analisis data, nilai IKM CSR PT Semen Indonesia (Persero) Tbk unit bisnisTuban sebesar 79,05% pada laporan keberlanjutan tahun 2020 dan 2021, menunjukkan bahwa program CSR masuk dalam mutu layanan “B” yang terkategori “baik” berdasarkan Surat Keputusan (SK) Kementrian Pendayagunaan Aparatur Negara (Kemen-PAN) Nomor KEP/25/M.PAN/2/2004. Dalam implementasinya, CSR mampu meningkatkan perekonomian masyarakat wilayah pengembangan melalui empat kategori program, yaitu pemberdayaan masyarakat, infrastruktur, pengembangan kapasitas, dan karitatif. Namun, program CSR juga berdampak adanya kecemburuan sosial antar kelompok masyarakat. Masyarakat melihat bahwa faktor utama dari keberhasilan suatu program CSR, adalah ekonomi dan sosial. Sedangkan faktor lingkungan menjadi bagian paling akhir yang diperhitungkan oleh mayoritas masyarakat di wilayah binaan perusahaan.
ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI PEMAHAMAN UMKM DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (Studi Kasus UMKM di Desa Ngawonggo Kecamatan Tajinan) Vionna Dian Arnetta; Wiwik Hidajah Ekowati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to empirically examine the effect of education level, educational background, business size, accounting knowledge, information provision, and socialization on MSME understanding in preparing financial reports based on FAS for MSME (SAK EMKM). The object of this study includes MSME entrepreneurs of Ngawonggo Village. The data were collected from the survey, and the samples of 60 data were selected through a simple random sampling technique and analyzed by logistic regression utilizing SPSS version 25 software. The results of the study indicated that business size and accounting knowledge affected MSME understanding in preparing financial reports based on FAS for MSME. Whilst, the level of education, educational background, information provision, and socialization did not affect MSME understanding in preparing financial reports based on FAS for MSME.

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