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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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Kota malang,
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INDONESIA
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 20 Documents
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Search results for , issue "Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)" : 20 Documents clear
Penerapan Model Zmijewski Dan Grover Untuk Mempred-iksi Kesulitan Keuangan Pada PT Garuda Indonesia Tbk Periode 2010- 2020 Dina nafisah adilah; Muhammad Tojibussabirin
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): 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 Financial Distress of PT Garuda Indonesia Tbk between 2010 and 2020 analyzed by Zmijewski’s X-Score and Grover’s G-Score models. The X- Score model utilizes three ratios of the return on assets, debt ratio, and current ratio, and the G- Score model utilizes three ratio calculations of working capital to total assets, earnings before interest and taxes to total assets, and return on assets. This study applies quantitative descriptive analysis involving the secondary data of the company's financial statements. The results indicated that there were company financial condition assessment differences between Zmijewski and Grover’s methods. Zmijewski’s method revealed that in 2010 PT Garuda Indonesia Tbk was in a safe zone condition or not experiencing any Financial Distress, contradicting Grover’s method indicating the opposite condition. The different results occurred as Zmijewski’s method focused on the level of solvency while Grover’s method focused on the level of profitability of the company. The analysis of the two methods concluded that the Financial Distress of PT Garuda Indonesia Tbk was triggered by problematic cash flow, high-risk capital structure due to the loan capital, operational losses and lack of sources of income, poor financial planning, and external factor influence, one of which is inflation.
The Role of Good Corporate Governance and Financial Performance on The Disclosure of Corporate Social Responsibility Lintang Putri Estiarto; Bambang Hariadi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to examine the effect of Good Corporate Governance (GCG) and financial performance on the disclosure of Corporate Social Responsibility (CSR). This study was devoted to mining companies listed on the Indonesia Stock Exchange (IDX) during 2018 - 2019. GCG is measured by four proxies, namely the proportion of directors, the proportion of independent commissioners, and the independence of the audit committee. Meanwhile, to see the financial performance, this study uses the Return on Equity (ROE) Ratio. The extent of CSR disclosure is measured by the method of analyzing the content of the company's annual report related to CSR activities and the amount issued by the company for its CSR activities. The final sample of this study was 73 observations. To test the hypothesis, multiple linear regression analysis was used. The results of this study will later prove that the proportion of Directors, Independent Commissioners, Audit Committee Independence, and financial performance will increase the positive effect on CSR disclosure. Meanwhile, the Independent Board of Commissioners is not proven to have an effect on CSR disclosure.
Analisis Uji Beda Rasio Keuangan Perusahaan yang Terdaftar di BEI Selama Pamdemi COVID-19 (Per Triwulan 3 2019 & 2022) Renaldi Iskandar Saputra; Putu Prima Wulandari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): 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 the COVID-19 pandemic on financial statements by analyzing the companies’ financial ratios and whether or not there are differences. The population in this study involves companies listed on the Indonesia Stock Exchange between 2019 and 2020, and the samples include 36 companies selected through a purposive sampling method. The data collected from documentation incorporate financial statements based on the calculated financial ratios. The results of the paired sample t-test utilizing SPSS analysis software indicate that four variables, including debt to equity ratio (DER), return on assets (ROA), return on equity (ROE), and Asset Turnover (AT), reveal differences. Whilst, the variable of current ratio (CR) does not result in any difference
Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Semangat Kerja Di Masa Pandemi Covid-19 Pada Kantor Akuntan Publik di Kota Malang abdi pangestu abdi pangestu; Helmy Adam
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): 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 work environment and work stress on the morale of auditors of public accounting firms in Malang City. The population in this study includes auditors of Public Accounting Firm in Malang City, from which the samples of 69 auditors are selected through convenience sampling method. The primary data are collected from respondent questionnaires measured by a Likert scale and tested by validity, reliability, and classical assumption tests. This study applies descriptive analysis and multiple linear regression analysis, with F test, t test, and dominant test, and employs an explanatory approach. The results of this study exhibited that work environment had a positive effect on morale, meaning that the more facilities obtained by the auditor are fulfilled, the higher the auditor's morale. Whilst, work stress had no effect on work morale.
Pengaruh Mekanisme GCG dan Kualitas Audit Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018) Judith H Melinda Sinaga; Endang Mardiati
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine and examine the effect of Good Corporate Governance mechanism—including institutional ownership, managerial ownership, independent commissioners and audit committees—and audit quality on the earnings management of non-financial companies. The population in this study included all companies listed on the Indonesia Stock Exchange from 2013 to 2018, in which the samples of 100 companies were selected through purposive sampling based on the sampling criteria, resulting in 600 observed data during 6 years. The data were analysed by multiple regression, and the result indicated that the Good Corporate Governance mechanism and audit quality did not affect earnings management, implying that Good Corporate Governance mechanism and audit quality were not capable of preventing earnings management from occuring in a company.
Praktik Tanggung Jawab Sosial Dan Lingkungan Perguruan Tinggi: Analisis Pengungkapan Situs Web Agatha Garchia Agnes Atmoko; Anita Wijayanti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Social and environmental responsibility disclosure of higher education institutions provides stakeholders with accountability and governance. This study aims to understand how state universities in East Java implement their social and environmental responsibilities. This study employs qualitative content analysis on the websites of five state universities in East Java. The results exhibited that, despite no policy obliging higher education institutions in Indonesia to disclose their social and environmental responsibilities, the five state universities have implemented it through Tri Dharma Perguruan Tinggi (Three Pillars of Higher Education), which, at the same time, fulfills the sustainability development goals (SDGs). This study demonstrates the importance of regulating how universities disclose information regarding their environmental and social responsibilities.
Interaksi Budaya Dalam Akuntansi Pada Umkm Lopa-Lopa Misrawati Misra; Aji Dedi Mulawarnan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to describe the interaction between cultural meanings on business and accounting practices, which developed among lopa-lopa craft entrepreneurs, especially in Piliana Village, Central Maluku. This study uses a qualitative approach with ethnographic methods as a research methodology, intended to dig deeper into the relationship between culture and accounting in the lopa-lopa business that is developing in Piliana Village. The results showed, first, that the characteristics of kinship, mutual cooperation, traditional society, humility, and religion affect the way people do business in Piliana Village. Second, the use of lopa-lopa in traditional events such as maku-maku and cakalele is a form of gratitude from the Piliana people. Third, the lopa-lopa craft business is inseparable from accounting practices.
Penerapan Prinsip Transparansi Dan Akuntabilitas Dalam Pengelolaan Dana Desa (Studi Kasus: Nagari Aie Angek, Kecamatan Ⅹ Koto, Ka-bupaten Tanah Datar, Provinsi Sumatera Barat) Alvin; Wuryan Andayani
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to understand the implementation of transparency and accountability principles in village fund management through a qualitative case study. The data, collected from documentation and interviews with Nagari officials and Nagari Aie Angek people, are analyzed by interactive model in three stages, including data reduction, presentation, and conclusion. This study applies Ellwood's theory of public accountability in Mardiasmo describing 4 dimensions of public accountability. The test results exhibited that the transparency and accountability principle implementation in the fund management of Nagari Aie Angek was conducted horizontally to the community and vertically to the Regency Government in accordance with Minister of Home Affairs Regulation Number 113 of 2014 and Law Number 6 of 2014. However, the Nagari Aie Angek Government must improve information about Nagari fund management and knowledge of the principles of transparency, and accountability in Nagari financial management.
Pengaruh Ethical Sensitivity dan Love of Money Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Tidak Etis Akuntan : Analisis Multigrup Gender Ona Verawati; Didied Poernawan Affandy
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study proposes to examine the effect of ethical sensitivity and love of money on accounting students’ perceptions of accountants’ unethical behavior with gender as the moderating variable, involving the accounting department students of Universitas Brawijaya, Malang, class of 2018 and 2019 as the research object. This study employs the quantitative approach utilizing data collected from questionnaires and includes 100 respondents selected through non-probability sampling. The result of the data analysis utilizing Partial Least Square (PLS) using SmartPLS version 3.2.9 exhibited that ethical sensitivity had a positive effect on accounting students’ perceptions of accountants’ unethical behavior, and love of money had a negative effect on accounting students’ perceptions of accountants’ unethical behavior. In addition, gender did not moderate the relationship between ethical sensitivity and love of money on accounting students’ perceptions of accountants’ unethical behavior.
Faktor Yang Menentukan Sikap dan Pengaruhnya Terhadap Minat Keperilakuan Dalam Menggunakan E-Commerce Della Puspita Lestari; Zaki Baridwan
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): 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 factors affecting the attitude on behavioral intention to use e-commerce platforms, utilizing the Modification of Technology Acceptance Model (TAM). The data of this study are collected through a survey of 220 respondents Accounting Department students of the Faculty of Economics and Business, Universitas Brawijaya. The Partial Least Square (PLS) analysis results revealed that perceived ease of use, perceived usefulness, perceived risk, and trust affected the attitude; and the attitude affected the behavior intention. The implications of this study are relevant for e-commerce developers as they may consider the factors affecting an individual intention to use an e-commerce platform in developing information systems.

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