Vol. 16 No. 1 (2024): April Edition

View Vol. 16 No. 1 (2024): April Edition

The articles in this issue were influenced by authors from Indonesia and United States. Furthermore, the topics mostly discussed were Fraud and Auditing, Financial Accounting and Reporting, and Small Businesses. We kindly invite you to read several of our articles

DOI: https://doi.org/10.23969/jrak.v16i1

Published: 2024-04-18

Full Issue

Articles

DOES SPIRITUAL PHILOSOPHY MATTERS ON LOCAL MICROFINANCE IN BALI?

Ni Nyoman Ayu Suryandari, I Wayan Widnyana

1-8
- Pdf
DETERMINANTS AND CONSEQUENCES OF FINANCIAL REPORTING QUALITY: A SYSTEMATIC LITERATURE REVIEW

I Gusti Ayu Ratih Permata Dewi, I Wayan Suartana, Gerianta Wirawan Yasa, I Ketut Budiartha

9-22
- Pdf
DETERMINANTS OF WHISTLEBLOWING ON ACADEMIC FRAUD OF ACCOUNTING STUDENTS

Citra Anggreani, Falikhatun

23-34
- Pdf
THE INVESTMENT OPPORTUNITY AND COMPANY SIZE AFFECTING FINANCIAL PERFORMANCE AND DIVIDEND POLICY

I Gede Cahyadi Putra, Ida Ayu Ratih Manuari

35-42
- Pdf
PERFORMANCE OF SMALL BUSINESSES: DOES SUSTAINABILITY REPORTING ISSUE MATTER?

Efva Octavina Donata Gozali, Ruth Samantha Hamzah, Ika Sasti Ferina, Mutiara Lusiana Annisa, Antonius Dapot PL Toruan

43-56
- Pdf
REAL EARNINGS MANAGEMENT AND CASH HOLDING PERFORMANCE: AUDITOR INDUSTRY SPECIALIZATION AS MODERATING VARIABLE

Mukhlasin

57-64
- Pdf
THE IMPLICATION OF PROFITABILITY AS A MODERATING IN THE RELATION OF ENVIRONMENTAL CERTIFICATION AND FINANCIAL PERFORMANCE TO MARKET REACTION

Anna Kania Widiatami, Nasriatun Khasanah, Ida Nur Aeni, Ahmad Nurkhin

65-76
- Pdf
MODERATING EFFECT OF PROFITABILITY: ANALYSIS ON ENVIRONMENTAL CERTIFICATION, FINANCIAL PERFORMANCE, AND MARKET REACTION

Ridwan, Yuyun Yuhana

77-84
- Pdf
FORMATION OF AN OPTIMAL PORTFOLIO OF LQ45 SHARES USING MARKOWITZ METHOD

Abdurrahman Al Ghifari, Toni Toharodin, Triyani Hendrawati

85-94
- Pdf
ACCRUAL EARNINGS MANAGEMENT, REAL EARNINGS MANAGEMENT, AND COST OF DEBT: DOES CAPITAL STRUCTURE MATTER?

Amrie Firmansyah, Dani Kharismawan Prakosa, Muhammad Panji Anugerah Al ‘Alam, Pria Aji Pamungkas, Muchamad Rizal Pua Geno, Irfan Fauzi, Muchamad Izaaz Hannun Bachtiar

95-106
- Pdf
HERDING BEHAVIOR IN THE SHARIA CAPITAL MARKET ON INVESTMENT DECISIONS

Adibah Yahya, Azhar Affandi, Aldrin Herwani, Atang Hermawan, Jaja Suteja

107-118
- Pdf
MEASURING HOSPITAL EFFICIENCY DURING COVID-19 PANDEMIC IN INDONESIA

Yani Anjani, Resi Ariyasa Qadri, Tetet Fitrijanti

119-132
- Pdf
SPIRITUALITY'S ROLE IN WEAKENING INTENTIONS FOR ACCOUNTING FRAUD

Siska, Zulhelmy, Rizki Hidayat, Erni Yusniawati

133-146
- Pdf
SIWAKOT APPLICATION: REVOLUTIONIZING TOURISM REVENUE IN BEKASI

Rachmat Pramukty, Tri Yulaeli, Mira Sekar Arumi

147-158
- Pdf
ENHANCING TAX COMPLIANCE THROUGH DIGITAL TRANSFORMATION: EVIDENCE FROM CORPORATE TAXPAYERS' USAGE OF E-BUPOT

Moh. Faisol, Norsain

159-168
- Pdf