10 articles in this issue
Admin Journal
The Evidence of Goodwill Disclosure at Indonesia’s Listed Company and Goodwill Relationship with Future Earnings Ersa Tri Wahyuni, Hersa Natasha .......................................................................... 415 Otoritas Atasan, Retalia... see more
JURNAL REVIU AKUNTANSI DAN KEUANGAN (JRAK) merupakan jurnal ilmiah di bidang ilmu Akuntansi yang terbit dua (2) kali setahun pada bulan April dan Oktober. JRAK memuat hasil pemikiran dan hasil riset di bidang ilmu Akuntansi dan Keuangan, termasuk tentang ... see more
Ersa Tri Wahyuni, Hersa Natasha
While goodwill had clearly met the two characteristics of an asset (i.e. the occurrence of past transaction and the rights to control the assets), the “future economic benefits” of goodwill is often debatable. This paper attempts to study the existence of... see more
Hafiez Sofyani, Yulinda Devi Pramita
The purpose of this study was to examine the influence of situational factors such as the authority that deligated from superior and retaliation; and individual factors such as locus of control toward individual’s ethical behavioral in budget realization ... see more
Wahyuli Ambarwati Wulandari Kiswanto
The purpose of this study was to examine the effect mudharaba deposits, return, profit-sharing rate and the average interest rate loans to profit and loss sharing of Islamic banks either simultaneously or partially. The population is Islamic bank in Indon... see more
Warka Syachbrani, Rusdi Akbar
This study aims to empirically examine the influence of technical and organizational factors to the development of public performance measurement system in Indonesia local government. A total of 50 respondents used in this study were the auditors and offi... see more
Diska Arliena Hafni, Eko Ganis Sukoharsono, Ali Djamhuri
The aim of this study is to provide an alternative qualitative research (nonpositivistic) in social accounting (CSR). Critical discourse analysis can be used as a method of analysis to find the latent meaning and ethical values contained in the accounting... see more
William Indra S. Mooduto
The purpose of this research was to examine investor reactions on internet financial reporting. This research also examined the factors that affect investor reactions on internet financial reporting, by examining the influence of the degree of information... see more
Dhesy Eka Putri Shafariani
The aim of this study is to analyze the effect of corporate social responsibility (CSR) to financial performance with good governance as a moderating variable. Data was drawn from public companies which participate in the Corporate Governance Perception I... see more