Jurnal Reviu Akuntansi dan Keuangan  

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Pengungkapan informasi pada website: studi tentang akuntabilitas pendidikan pada  perguruan tinggi di indonesia Indrawati Yuhertiana ... 1   Remarrying 'the rational' to 'the myth': an investigation by using baudrillard's order of simulacra Ari ... see more

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A.     Jenis Kontribusi1.    JRAK memublikasikan tulisan dalam bentuk artikel konseptual (conceptual paper) dan/atau artikel hasil penelitian (research paper) yang termasuk dalam bidang ilmu Akuntansi dan Keuangan. Objek kaji... see more

Indrawati Yuhertiana

This study aims to evaluate the forms of disclosure of the information presented on the college website. Qualitative research was conducted using document analysis at 10 universities ranked highest according to the version webometrics in 2008. The result... see more

Elvira Zeyn

The purpose of this study are to analyze; the influence of implementation good governance, implementation accounting standards of government and the influence of financial account- ability with organization commitment as moderating variables. The research... see more

Joni Joni

This study provides information on predictive ability of annual earnings and cash flow from operation numbers. We obtained a sample of 42 BEI (Bursa Efek Indonesia) listed companies and 168 observation, year-end firms from 2005 to 2009. We find that both ... see more

Ihyaul Ulum MD.

The aim of this study is to describe the intellectual capital disclosure practices by Indonesian telecommunication industry. Content analysis was used to analyze the annual report for two years, 2007 and 2008. This research used Guthrie and Petty’s scheme... see more

Anggita Langgeng Wijaya

This research tests the difference of cash holdings based on high and low corporate leverage for a sample of manufacturing company enlisted in Indonesian Stock Exchange over the pe- riod 2005-2007. Population of this research is all of manufacturing comp... see more

Achmad Syaiful Hidayat Anwar

The aims of this research is to test the influence of intension, experience using the internet, facilitating conditions and undang-undang Informasi & Transaksi Elektronik (ITE) No. 11/2008 on cybercrime. This research uses survey methods. Cluster sampl... see more

Sri Wahjuni Latifah,Adi Prasetyo,R. Farid Rahadian

This research represents empirical study to disclosure practice of corporate social perfor- mance (CSP) based on ISO 26000 at company in index LQ45. Social performance disclosure based on ISO 26000 of company is such as the details of organizational gov... see more

Ari Kamayanti

In the postmodern era, all things are in the process of changing from sign to simulacrum. This process is called simulation. Accounting and religions are, without exclusion, also in the process of simulation. Debates on how accounting relates to religion ... see more