About the Journal

RATIO: Reviu Akuntansi Kontemporer Indonesia is a peer-reviewed academic journal published by the Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto. This journal serves as a medium for disseminating research findings, scientific ideas, and critical reviews in the fields of accounting, finance, and contemporary business studies.

RATIO publishes two issues annually, in January and July, and welcomes contributions from academics, researchers, and practitioners across Indonesia and beyond. The journal aims to foster scientific development by encouraging innovative, critical, and applicable research in the area of accounting and business, especially in the context of sustainability, technology, and ethical practices.

The scope of RATIO covers (but is not limited to) the following areas:

  • Financial Accounting
  • Management Accounting
  • Auditing
  • Public Sector Accounting
  • Islamic Accounting and Finance
  • Accounting Information Systems
  • Taxation
  • Financial Management
  • Business and Entrepreneurship

Through the publication of high-quality and relevant research articles, RATIO seeks to contribute to the advancement of accounting theory and practice in Indonesia and globally.

Journal Title: RATIO (Reviu Akuntansi Kontemporer Indonesia)
Abbreviation: RATIO
E-ISSN: 2746-0061 (online)
DOI Prefix: 10.30595/RATIO by
Type of Peer Review: Single-blind
Frequency: 2 issues/year (January, July)
Indexing: SINTA, Google Scholar, ICI Copernicus, and view more
Editors: See Editorial Team
Citation Analysis: Google Scholar | Dimensions

Current Issue

Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
View Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Published: 2026-01-31

Articles

  • Implikasi Komparatif Penerapan PSAK 239 dan PSAK 109 terhadap Penyajian Intrumen Keuangan Emiten BEI

    Muh. Azhar, Antong, Halim Usman
    1-16
    DOI: https://doi.org/10.30595/ratio.v7i1.28601

  • Analisis Flypaper Effect : Dampak PAD dan DAU Terhadap Kemandirian Keuangan Daerah Provinsi Sulawesi Selatan

    Reski Pormadinah Imran, Halim Usman, Sultan
    17-28
    DOI: https://doi.org/10.30595/ratio.v7i1.28608

  • Analisis Kinerja Pemerintah Daerah Menggunakan Data Envelopment Analysis (DEA) dalam Perspektif Audit Kinerja

    Mutmainna Sarita Bandaso, Junaidi, Rahmawati
    29-42
    DOI: https://doi.org/10.30595/ratio.v7i1.28609

  • Analisa Tingkat Literasi Keuangan dan Sumber Daya Manusia dalam Meningkatkan Manajemen Keuangan UMKM melalui Kinerja Keuangan

    Dea Mirela, Junaedi, Riyanti
    43-76
    DOI: https://doi.org/10.30595/ratio.v7i1.28681

  • Peran Profitabilitas Dalam Memoderasi Pengaruh Debt Covenant, Insentif Pajak, Dan Institutional Ownership Terhadap Konservatisme Akuntansi

    Lydya, Ernie Riswandari
    77-91
    DOI: https://doi.org/10.30595/ratio.v7i1.28779

  • Is Digitalizaion Really Enchance SMEs Financial Performance? Empirical Evidence from Bangka Belitung

    Muhammad Qomaruddin Ridwan, Rulyanti Susi Wardhani, Alim Bahri, Darus Altin, Karmawan Karmawan, Alfiany Alim Imro'ah
    92-100
    DOI: https://doi.org/10.30595/ratio.v7i1.28133

  • Islamic Financing and Economic Growth in Nigeria: The Moderating Role of Corruption

    Abdulkadir Sadiq
    101-113
    DOI: https://doi.org/10.30595/ratio.v7i1.28073

  • The Influence Of Motivation And Social Support On The Decision To Work Abroad

    Happy Puspita, Habiburrahman, Haninun
    114-122
    DOI: https://doi.org/10.30595/ratio.v7i1.29972

  • The Influence Of Leadership And Work Discipline On The Performance Of Employees At The Department Of Transportation, South Lampung Regency

    Djuanda, Habiburahman, Haninun
    123-132
    DOI: https://doi.org/10.30595/ratio.v7i1.29974

  • Analysis of The Effect of Ethical Beliefs and Accounting Literacy in Improving Self-Efficacy and Performance of MSMES

    Citra Amalia, Junaidi Junaidi, Sahrir Sahrir
    133-146
    DOI: https://doi.org/10.30595/ratio.v7i1.30061
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