https://sanscientific.com/journal/index.php/rag/issue/feed Research of Accounting and Governance 2025-06-30T17:30:32+07:00 Harry Budiantoro, MAcc, CA harry.budiantoro@sanscientific.com Open Journal Systems <table width="794"> <tbody> <tr> <td><a href="https://imgbox.com/DTYfsTgI" target="_blank" rel="noopener"><img src="https://images2.imgbox.com/ac/f5/DTYfsTgI_o.jpg" alt="image host" width="147" height="208" /></a></td> <td> </td> <td> <p align="justify"><strong>The</strong> <strong>Research of Accounting and Governance (RAG) </strong>is an <em>open-access </em>and <em>peer-reviewed</em> <em>journal</em> that applies theory developed from accounting and corporate governance research to actual academic-business conditions. Recognizing the intricate relationships between the many areas of business activity, RAG examines various decisions, processes, and activities within the actual accounting and governance business setting.</p> <p align="justify">The RAG journal focuses on the main problems in developing the sciences of accounting, finance, risk, and corporate governance<strong>.</strong> Theoretical and empirical advances in research in financial accounting, managerial accounting, auditing &amp; consulting, taxation, sharia accounting, public finance, financial management, corporate governance, capital market and investment, and governance, risk and compliance (GRC), and ethics and professionalism in business are evaluated regularly.</p> </td> </tr> </tbody> </table> <p align="justify">Published for executives, researchers, and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of the real business world. This journal is published semi-annually (<strong>January</strong> and <strong> July</strong>) with a <strong>continuous publication system</strong>, which means that authors can submit manuscripts at any time and will be published as soon as the full editorial process is complete and to keep readers and authors updated with the latest progress. </p> <p align="justify">If you have any questions about the journal, please chat on <strong>WhatsApp (+62 81188809646) or/and email us (info-rag@sanscientific.com)</strong>.</p> <p align="justify"><strong>E-ISSN/P-ISSN: <a href="https://portal.issn.org/resource/ISSN/2985-8151" target="_blank" rel="noopener">2985-8151</a>/2985-8143</strong></p> <p>The online and continuous publication system journal</p> <p><em><strong>Submission in English</strong></em></p> <p><strong><em>APC of IDR 500 K</em></strong></p> <p> </p> <h2>Indexed By :</h2> <p> </p> <table> <tbody> <tr> <td> <p><a title="GS" href="https://scholar.google.com/citations?user=-C_Hv8EAAAAJ&amp;hl=id" target="_blank" rel="noopener"><img src="https://images2.imgbox.com/e0/35/ND5XHBT5_o.jpg" alt="image host" /></a></p> </td> <td> </td> <td> <p><a title="GARUDA" href="https://garuda.kemdikbud.go.id/journal/view/31263" target="_blank" rel="noopener"><img src="https://images2.imgbox.com/bd/22/7rQBBKOO_o.png" alt="image host" /></a></p> </td> <td> </td> <td> <p><a title="ONESEARCH" href="https://onesearch.id/Search/Results?lookfor=Research+of+Accounting+and+Governance+%28RAG%29&amp;type=AllFields&amp;filter%5B%5D=institution%3A%22Santoso+Academy+Network%22&amp;filter%5B%5D=institution_type%3A%22library%3Apublic%22&amp;filter%5B%5D=collection%3A%22Research+of+Accounting+and+Governance%22" target="_blank" rel="noopener"><img src="https://images2.imgbox.com/67/54/jMz8LMzY_o.png" alt="image host" /></a></p> </td> <td> </td> <td> <p><a title="BASE" href="https://www.base-search.net/Search/Results?lookfor=https%3A%2F%2Fsanscientific.com%2Fjournal%2Findex.php%2Frag%2F&amp;name=&amp;oaboost=1&amp;newsearch=1&amp;refid=dcbasen" target="_blank" rel="noopener"><img src="https://images2.imgbox.com/72/09/yjKAMeT9_o.png" alt="image host" /></a></p> </td> </tr> </tbody> </table> <table> <tbody> <tr> <td> <p><a title="2985-8151" href="https://portal.issn.org/resource/ISSN/2985-8151" target="_blank" rel="noopener"><img src="https://images2.imgbox.com/28/33/eHzudXyT_o.png" alt="image host" /></a></p> </td> <td> </td> <td> <p><a title="DIMENSIONS" href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;and_facet_source_title=jour.1453026" target="_blank" rel="noopener"><img src="https://images2.imgbox.com/95/59/WQCk7S4L_o.png" alt="image host" /></a></p> </td> <td> </td> <td> <p><a title="Crossref" href="https://search.crossref.org/?q=research+of+accounting+and+governance+%28RAG%29&amp;from_ui=yes" target="_blank" rel="noopener"><img src="https://images2.imgbox.com/09/f2/QLKDsM18_o.png" alt="image host" /></a></p> </td> <td> </td> <td> <p><a title="RG" href="https://www.researchgate.net/profile/Research-Of-Accounting-And-Governance" target="_blank" rel="noopener"><img src="https://images2.imgbox.com/ed/e1/UQyLTydW_o.jpg" alt="imgbox" /></a></p> </td> </tr> </tbody> </table> <p>All articles published by <strong>RAG </strong>have a unique DOI number.</p> https://sanscientific.com/journal/index.php/rag/article/view/455 State Expenditure or Political Agenda? A Critical Analysis of APBN Priorities at the Onset of a New Government 2025-06-12T12:30:48+07:00 Rahmad Mardianto rivani.2023111174@ibs.ac.id Rega Destiana rivani.2023111174@ibs.ac.id Rivani Indriyani rivani.2023111174@ibs.ac.id Shabilla Risty Eka Putri rivani.20231111074@ibs.ac.id Tri Mardiani rivani.20231111074@ibs.ac.id Wahyuningsih Wahyuningsih rivani.20231111074@ibs.ac.id Ahmad Setiawan Nuraya rivani.20231111074@ibs.ac.id <p>This study analyzes spending priorities in the 2025 State Budget at the outset of the new government in Indonesia, aiming to evaluate whether budget allocations truly reflect the long-term needs of society or are predominantly influenced by short-term political interests. A primary concern is the potential for budget deviations to be utilized as a means of enhancing political image, advancing populist initiatives, or rewarding political allies. The research employs a mixed-methods approach, integrating quantitative analysis of State Budget data and welfare indicators with qualitative analysis of policy narratives and public opinion. The findings reveal that the infrastructure and social assistance sectors have seen significant budget increases, particularly in areas that benefit the ruling government. In contrast, the education and environmental sectors received comparatively less attention. This pattern suggests a political spending approach that is not fully aligned with national development planning documents. The implication is that the State Budget risks becoming a political tool rather than a genuine instrument of development. The originality of this study lies in its focus on the onset of a new government period, employing a combination of analytical and critical approaches to uncover the tendencies toward the politicization of the state budget.</p> 2025-06-30T00:00:00+07:00 Copyright (c) 2025 Rahmad Mardianto, Rega Destiana, Rivani Indriyani, Shabilla Risty Eka Putri, Tri Mardiani, Wahyuningsih Wahyuningsih, Ahmad Setiawan Nuraya https://sanscientific.com/journal/index.php/rag/article/view/457 Influence of Government Performance, Accessibility of Financial Reports and the Financial Accounting System on Financial Report Accountability 2025-06-12T12:21:46+07:00 Megania Kharisma megania.mnk@bsi.ac.id Intan Tajudin megania.mnk@bsi.ac.id Rahma Sarita megania.mnk@bsi.ac.id Siti Fatimah Azzahra megania.mnk@bsi.ac.id <p>This study aimed to examine how government performance, financial accounting systems, and financial report accessibility affect the accountability of financial reports in Palmerah Village. A quantitative research method was employed, using a sample of 47 respondents and data collection through questionnaires. The findings reveal that all three factors government performance, financial accounting systems, and report accessibility have significant and partial impacts on financial accountability. The study offers valuable implications for village officials and government institutions. Improving accountability requires enhancing the performance of government personnel through continuous training, implementing technology-based financial accounting systems, and ensuring public access to financial reports. These steps are vital for building public trust and promoting transparent and efficient financial governance at the village level. This research is original in its specific focus on Palmerah Village, a location rarely studied in the context of financial accountability. By addressing real-world challenges faced by local governments and the public's access to financial data, the study provides new empirical evidence and practical guidance. It contributes to better understanding and improving public sector governance in small-scale administrative units.</p> 2025-06-30T00:00:00+07:00 Copyright (c) 2025 Megania Kharisma, Intan Tajudin, Rahma Sarita, Siti Fatimah Azzahra https://sanscientific.com/journal/index.php/rag/article/view/461 Exchange Rate and Macroeconomic Impacts on Indonesia’s Balance of Payments 2025-06-12T12:19:59+07:00 Zhafirah Kirana Zahra tia.20231111080@ibs.ac.id Tia Yuniarsih tia.20231111080@ibs.ac.id Raisa Hasna Nabila Proboputri tia.20231111080@ibs.ac.id Reksa Akbar Maulana tia.20231111080@ibs.ac.id Ahmad Setiawan Nuaraya tia.20231111080@ibs.ac.id <p>Indonesia, as a nation that heavily relies on commodity exports, experiences notable impacts from exchange rate fluctuations in its efforts to maintain a stable balance of payments (BOP). This study seeks to analyze the influence of several macroeconomic variables specifically, the exchange rate, reference coal price (HBA), foreign exchange reserves, and gross domestic product (GDP) on Indonesia's balance of payments, particularly within the timeframe of 2013 to 2024. The research delves into the external economic vulnerabilities faced by Indonesia in light of global coal price dynamics and currency volatility. Utilizing a quantitative methodology, the study employs multiple linear regression analysis facilitated by EViews and Jamovi software, relying on time series data sourced from credible national and international sources. The findings indicate that, out of the four independent variables examined, only foreign exchange reserves demonstrate a statistically significant and positive impact on the balance of payments, underscoring their vital role in stabilizing the external sector. Conversely, the exchange rate, coal price, and GDP do not reveal significant individual effects. This research offers original insights into the stabilization of macroeconomic conditions in commodity-dependent economies and emphasizes the importance of strategic reserve management in mitigating balance of payments instability.</p> 2025-07-02T00:00:00+07:00 Copyright (c) 2025 Zhafirah Kirana Zahra, Tia Yuniarsih, Raisa Hasna Nabila Proboputri, Reksa Akbar Maulana, Ahmad Setiawan Nuaraya https://sanscientific.com/journal/index.php/rag/article/view/281 Unveiling the Drivers of Financial Statement Fraud: The Roles of Financial Targets, Stability, External Pressures, Industry Traits, and Auditor Changes 2024-12-30T11:20:46+07:00 Munirah Bahfen lenda.komala@yarsi.ac.id Lenda Komala lenda.komala@yarsi.ac.id <p>This research aims to determine the influence of Financial Targets, Financial Stability, External Pressure, Industry Characteristics, and Change of Auditor on Financial Report Fraud and its Review from an Islamic Perspective (Empirical Study on Food &amp; Beverage Sub-Sector Companies Registered on the Indonesian Stock Exchange in 2018-2021) This research method uses quantitative research using secondary data in the form of Food&amp;Bavarage Company Financial Reports from 2018 to 2021. The analysis used is a hypothesis with multiple linear regression data analysis methods. The results of this research show that the External Pressure variable influences financial report fraud. Meanwhile, the variables of Financial Target, Financial Stability, Industry Nature and Change of Auditor do not affect Financial Report Fraud. Managerial implications suggest that organizations should implement robust internal controls and governance frameworks to mitigate the risk of financial fraud. By closely monitoring financial targets and stability, managing external pressures effectively, understanding industry-specific risks, and ensuring the continuity and integrity of auditor relationships, companies can significantly reduce the likelihood of fraudulent financial reporting.</p> 2025-07-03T00:00:00+07:00 Copyright (c) 2025 Munirah Bahfen, Lenda Komala