Vol. 13 No. 1 (2026)

Articles

• Unveiling Budgetary Slack: How Internal Control Systems Mediate the Effects of Competence and Whistleblowing

  👥 Lia Rachmawati⁽¹⁾★, Diana Dwi Astuti⁽²⁾, Muhammad Rijalus Sholihin⁽³⁾, Inneke Putri Widyani⁽⁴⁾, Norita Citra Yuliarti⁽⁵⁾

  (1) Institut Teknologi dan Sains Mandala, Jember, Indonesia
  (2) Institut Teknologi dan Sains Mandala, Jember, Indonesia
  (3) Institut Teknologi dan Sains Mandala, Jember, Indonesia
  (4) Universitas Terbuka, Jember, Indonesia
  (5) Universitas Muhammadiyah Jember, Jember, Indonesia

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  📈 Abstract : 131    📥 PDF : 210

  DOI 10.12928/jreksa.v13i1.14480 📄 1-21

• Intrinsic Motivation and Local Tax Compliance: An Exploratory Study in the Hospitality Sector

  👥 Aviandi Okta Maulana⁽¹⁾★, Blasius Erik Sibarani⁽²⁾

  (1) Universitas Gadjah Mada, Yogyakarta, Indonesia
  (2) Universitas Media Nusantara Citra, Jakarta, Indonesia

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  📈 Abstract : 137    📥 PDF : 98

  DOI 10.12928/jreksa.v13i1.14747 📄 22-40

• Sustainable Role of Baitul Mal wat Tamwil in Expanding Islamic Microfinance Inclusion for Marginalized Communities

  👥 Nurul Hidayah⁽¹⁾★, Noraziah Che Arshad⁽²⁾, Latifah Dian Iriani⁽³⁾, Rais Dera Pua Rawi⁽⁴⁾

  (1) Universitas Muhammadiyah Sorong, Sorong, Indonesia
  (2) Universiti Utara Malaysia, Kedah, Malaysia
  (3) Universitas Muhammadiyah Sorong, Sorong, Indonesia
  (4) Universitas Muhammadiyah Sorong, Sorong, Indonesia

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  📈 Abstract : 110    📥 PDF : 97

  DOI 10.12928/jreksa.v13i1.14645 📄 41-55

• Reinforcement Learning for Portfolio Optimization: Evidence from the Indonesian Stock Market

  👥 Rachmawaty ⁽¹⁾, Rahmawati ⁽²⁾, Hartini ⁽³⁾, Andi Aris Mattunruang⁽⁴⁾★

  (1) Universitas Patompo, Makassar, Indonesia
  (2) Universitas Patompo, Makassar, Indonesia
  (3) Universitas Patompo, Makassar, Indonesia
  (4) Universitas Patompo, Makassar, Indonesia

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  📈 Abstract : 132    📥 PDF : 111

  DOI 10.12928/jreksa.v13i1.14579 📄 56-67

• Ending the Stick and Embracing the Carrot: The Middle Way of Spin-Off Policy in Indonesian Islamic Banking

  👥 Sigit Pramono⁽¹⁾★, Saiful Anwar⁽²⁾, Adril Hakim⁽³⁾, Aziz Budi Setiawan⁽⁴⁾, Handi Risza⁽⁵⁾, Gustofan Mahmud⁽⁶⁾, Abdul Mujib Arijuddina⁽⁷⁾

  (1) Institut SEBI, Depok, Indonesia
  (2) Institut Teknologi dan Bisnis Ahmad Dahlan, Tangerang Selatan, Indonesia
  (3) Institut SEBI, Depok, Indonesia
  (4) Institut SEBI, Depok, Indonesia
  (5) Universitas Paramadina, Jakarta Timur, Indonesia
  (6) Pratama Institute for Fiscal Policy and Governance Studies, Jakarta Selatan, Indonesia
  (7) Institut SEBI, Depok, Indonesia

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  📈 Abstract : 164    📥 PDF : 88

  DOI 10.12928/jreksa.v13i1.14987 📄 68-85

• Adaptability, Digital Transformation, and Financial Performance: The Moderating Role of Transformational Leadership in Private Higher Education

  👥 Fidela Alby Lathifah⁽¹⁾, Suryo Pratolo⁽²⁾★, Tiyas Puji Utami⁽³⁾

  (1) Universitas Muhammadiyah Yogyakarta, Bantul, Indonesia
  (2) Universitas Muhammadiyah Yogyakarta, Bantul, Indonesia
  (3) Universitas Muhammadiyah Yogyakarta, Bantul, Indonesia

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  📈 Abstract : 71    📥 PDF : 118

  DOI 10.12928/jreksa.v13i1.15697 📄 86-101

• Faith and Finance: How Religiosity Shapes Islamic Fintech Adoption in Indonesia

  👥 Yulfiswandi ⁽¹⁾, Vellia Licca⁽²⁾★, Hesniati ⁽³⁾

  (1) Universitas Internasional Batam, Batam, Indonesia
  (2) Universitas Internasional Batam, Batam, Indonesia
  (3) Universitas Internasional Batam, Batam, Indonesia

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  📈 Abstract : 74    📥 PDF : 109

  DOI 10.12928/jreksa.v13i1.14680 📄 102-125

• Political Connection and Compensation: The Moderating Role of Corporate Governance and Ownership Type

  👥 Noni Sulistia⁽¹⁾, Etik Kresnawati⁽²⁾★

  (1) Universitas Muhammadiyah Yogyakarta, Bantul, Indonesia
  (2) Universitas Muhammadiyah Yogyakarta, Bantul, Indonesia

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  📈 Abstract : 92    📥 PDF : 109

  DOI 10.12928/jreksa.v13i1.14985 📄 126-139

• Beyond Formal Accountability: A Prophetic Social Science Perspective on Waqf Governance

  👥 Siti Nurngaini⁽¹⁾★, Mahfud Sholihin⁽²⁾, Dewi Fatmawati⁽³⁾

  (1) Universitas Gadjah Mada, Yogyakarta, Indonesia and UIN Walisongo Semarang, Semarang, Indonesia
  (2) Universitas Gadjah Mada, Yogyakarta, Indonesia
  (3) Universitas Gadjah Mada, Yogyakarta, Indonesia

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  📈 Abstract : 112    📥 PDF : 113

  DOI 10.12928/jreksa.v13i1.14692 📄 140-151

• Halal Awareness as a Boundary Condition in Halal Consumer Behavior: Evidence from Gen Z in Indonesia and Malaysia

  👥 Budi Prakoso⁽¹⁾, Muhammad Rizal Satria⁽²⁾★, Mubassiran Mubassiran⁽³⁾

  (1) Universitas Logistik dan Bisnis Internasional, Bandung, Indonesia
  (2) Universitas Logistik dan Bisnis Internasional, Bandung, Indonesia
  (3) Universiti Teknikal Malaysia Melaka, Melaka, Malaysia

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  📈 Abstract : 103    📥 PDF : 76

  DOI 10.12928/jreksa.v13i1.15869 📄 152-172