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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. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)" : 15 Documents clear
THE EFFECT OF INTELLECTUAL CAPITAL ON THE VALUE OF FOOD AND BEVERAGE COMPANIES WITH FINANCIAL PERFORMANCE AS THE INTERVENING VARIABLE (A STUDY ON FOOD AND BEVERAGE COMPANIES IN 2017-2019) Ahmad Naufal 'Abqory; Aulia Fuad Rahman
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research empirically examines the effect of intellectual capital on the value of the food and beverage companies with financial performance as the intervening variable. This research employs a comparative causal quantitative method in which the researcher employs secondary data from the financial reports of food and beverage companies listed on IDX between 2017 and 2019. The result of the data analysis process through the SEMPLS method utilizing warpPLS software reveals that intellectual capital has a significant positive direct effect on the value of the companies, implying that higher intellectual capital increases the value of the company; whilst, intellectual capital has a significant negative indirect effect on the value of the companies with financial performance as theintervening variable, suggesting that lower financial performance affected by intellectual capital increase tends to lessen the value of the company.
AN ANALYSIS OF THE EFFECT OF ESTABLISHING BUSINESS PORTFOLIO DEPARTMENT ON THE PERFORMANCE REPORTS OF THE SUBSIDIARIES OF PT PETROKIMIA GRESIK: A Study on the Business Portfolio Department of PT Petrokimia Gresik Amirza Darojatan Akbar; Noval Adib
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (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 effect of establishing the Business Portfolio Department on the performance reports of the subsidiaries of PT Petrokimia Gresik. This study collected the data from PT Petrosida Gresik and PT Petrokimia Kayaku as the subsidiaries of PT Petrokimia Gresik through interview, observation, and documentation study methods in the Business Portfolio Department of PT Petrokimia Gresik. The data are analyzed by the Miles and Huberman model involving data reduction, data presentation, and affirmation of conclusions. Furthermore, the dataof the financial statements of PT Petrosida Gresik and PT Petrokimia Kayaku before the department establishment (2017-2019) and after the establishment (2020-2021) are analyzed through the management's point of view by operational analysis, asset management, and profitability as the basis of reference. The results of the study indicated that overall the Business Portfolio Department had a positive effect on the performance of PT Petrosida Gresik and PT Petrokimia Kayaku as the Business Portfolio Department took essential part in achieving KPI (Key Performance Index) and assisted the Directors of PT Petrokimia Gresik make strategic decisions for the subsidiaries of the company.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN DI SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2018 – 2020) Roby Amirul Alrasyid; Made Sudarma
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The increasingly tough industrial competition requires companies to be capable of expanding their business. As such, many companies decide to raise capital through the stock exchange. When entering the stock exchange, issuers have to deal with how to attract investors, one of which is by improving the firm value. This study aims to determine the effect of profitability, capital structure, and firm size on the firm value of food and beverage sub-sector companies listed on the Indonesia Stock Exchange between 2018 and 2020. The dependent variable in this study includes firm value with the proxy of price to book value (PBV), and the independent variables include profitability with the proxy of return on assets (ROA), capital structure with the proxy of debt to equity ratio (DER), and firm size with the proxy of total assets. This study involves 84 samples with predetermined criteria selected through a purposive sampling technique and analyzed by multiple linear regression utilizing SPSS 26 software. The results of this study indicated that profitability and capital structure had a positive effect on firm value, while firm size did not have a positive effect on firm value.
ANALISIS SISTEM INFORMASI BERKELANJUTAN MENGGUNAKAN PERSPEKTIF PENTUPLE BOTTOM LINE PADA ORGANISASI PEMERINTAH DAERAH Puspita Arimbawani Iswanu; Eko Ganis Sukoharsono
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: This study analyzes the implementation of sustainable information systems through a pentuple bottom-line perspective. The object of the study includes the BKAD (Inter-Village Cooperation Agency) of Malang City. The study conducted through participatory observations and interviews analyzed how BKAD of Malang City implemented the 5Ps incorporated in the pentuple bottom line, namely prophet, people, planet, profit, and phenotechnology, each of which has different concepts yet supports each other. Every element is important to implement to support the organizational operations with faith in God, avoiding damaging the environment, benefiting society, and going in technological advances.
An Analysis of Altman, Zmijewski, Grover, Ohlson, and Springate Models in Predicting Financial Distress (A Case Study on PT Garuda Indonesia (Persero) Tbk in 2010-2020) Mirza Muhammad Zidane; Muhammad Tojibussabirin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (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 the financial distress prediction and bankruptcy potential of PT Garuda Indonesia (Persero) Tbk, and compare the accuracy and appropriateness of Altman Modified, Zmijewski, Grover, Ohlson, and Springate models. This research employs descriptive analysis involving the data of audited financial reports of PT Garuda Indonesia (Persero) Tbk in 2010-2020 accessible through the official website of Indonesia Stock Exchange. The results of the research revealed the accuracy of Modified Altman, Springate, Ohlson, Grover and Zmijewski models of 45%, 55%, 73%, 82%, 100%, respectively, implying that Zmijewski model was the most appropriate model for PT Garuda Indonesia (Persero) Tbk, and exposing that the financial distress of the company resulted from low net working capital, large debt proportion, and low profitability.
STRATEGI PENETAPAN HARGA JUAL PRODUK DENGAN MENERAPKAN NILAI KEYAKINAN DAN KEKELUARGAAN DI MASA PANDEMI (STUDI KASUS PADA UMKM KERUPUK BAWANG JM, DESA PAKISAJI, KABUPATEN MALANG) Yunita Nur Maulidah Rohmah; Iwan Triyuwono
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: This study aims to analyze the strategy of determining the product pricing strategy by implementing the values of determination and kinship by the MSME of Kerupuk Bawang JM in Pakisaji Village, Malang Regency as an endeavor to survive during the pandemic. This study employs a descriptive qualitative approach to present an accurate description of the actual conditions. The results of the study indicated that Kerupuk Bawang JM applied the going-rate pricing method by setting the price lower than that of the market considering the production costs. To deal with the Covid-19 pandemic situation worsened by the increasing ingredient prices, implementing the strategy of unchanged pricing and maintaining taste quality prevailed. To compromise on the increasing ingredient price, Kerupuk Bawang JM applied shrinkflation strategy, which reduced the packaging size to cover the escalating production costs. In addition to considering cost and market in implementing a pricing strategy, Kerupuk Bawang JM also took into account values of determination and kinship as the principles and guidelines in making business decisions.
PERSISTENSI LABA DAN KONSERVATISME AKUNTANSI SEBELUM DAN SELAMA COVID-19 Novita Puji Rahayu; Bambang Hariadi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: this study aims to provide a view and analysis of the difference of earnings persistence and accounting conservatism before and during the pandemic. The object of this research includes all food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020. The samples consist of 15 companies selected from 32 companies through purposive sampling method. The hypotheses were tested by paired sample t-test, and the data were analyzed by a comparative method utilizing SPSS software. The test results indicated that there was a significant difference of earnings persistence before and during the COVID-19 pandemic, but this was not the case for accounting conservatism that remained relatively constant during the pandemic.
VALUE ADDED OF FINANCIAL STATEMENTS BASED ON TRIPLE BOTTOM LINE AT PT WIJAYA KARYA (PERSERO) TBK Muhammad Ardy Kukuh Wilangga; Erwin Saraswati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

PT Wijaya Karya (Persero) Tbk is one of Indonesia's largest construction companies. The company manages projects that necessarily involve exploiting nature or clearing land for development in its practice. In today's business world, companies must consider not only to be focused on the single bottom line (profit) but also the surrounding environment (people) and community (planet). However, in practice, the triple bottom line as a measuring tool to calculate how big the company is in promoting the triple bottom line is limited to simply following the regulations, so this concept has not been carefully put forward. This study aims to determine whether the triple bottom line is able to persuade the company to produce added value that is focused not only on profits but also on the environment and stakeholders by using Economic Value Added (EVA) as a measuring tool to test the performance of the company's financial statements. This study uses quantitative methods in reviewing the financial statements of PT. Wijaya Karya (Persero) Tbk, researchers use EVA because EVA is the best tool in determining the company's added value than measuring tools such as ROE and ROI. This research got the result that PT. Wijaya Karya (Persero) Tbk is able to provide added value every year.
PENGARUH PENERAPAN SISTEM PELAPORAN KEUANGAN ELEKTRONIK BERBASIS XBRL TERHADAP ASIMETRI INFORMASI Saddam Rizky Maulana; Wiwik Hidajah Ekowati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (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 effect of implementing an extensible business reporting language (xbrl) based electronic financial reporting system on information asymmetry involving control variables of profitability, solvability, stock prices, and stock turnover. This study employs agency theory to predict the factors affecting the companies’ information asymmetry and involves the population of financial service companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2020. The samples include 98 companies incorporating 195 data selected through purposive sampling and analyzed by multiple regression utilizing the Statistical Product and Service Solution (SPSS) version 24 software. The results reveal that the extensible business reporting language (xbrl) based electronic financial reporting system implementation has no effect on the companies’ information asymmetry with a negative correlation direction. The control variables of solvency ratio with the proxy of debt to asset ratio (DAR), and stock prices have a negative effect on information asymmetry. The stock turnover does not prove to affect the information asymmetry for, instead of having a negative effect as predicted, it has a positive effect. The profitability with the proxy of return on assets (ROA) does not have a positive effect on company information asymmetry, contradicting the prediction of having a negative effect on information asymmetry
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Komite Audit Terhadap Audit Delay pada Perusahaan Properti dan Real Estat yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020 Putra Sijabat; Sari Atmini
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (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 firm size, profitability, and audit committee on the audit delay of property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020, involving secondary data obtained from www.idx.co.id and www.finance.yahoo.com. The samples in this study include 48 companies selected through the purposive sampling method and analyzed by multiple linear regression. The results of the analysis indicated that firm size measured by total assets, profitability with the proxy of Return on Assets, and audit committee measured by the members’ competence negatively affected the audit delay.

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