https://journal.yrpipku.com/index.php/raj/issue/feed 2026-02-15T07:11:55+00:00 Mimelientesa Irman rajyrpi@gmail.com Open Journal Systems <p>Research in Accounting Journal (RAJ) is published by Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI), Pekanbaru, Indonesia. First publish in 2020. As an information and communication media for practitioners, researchers and academics who are interested in the field of Accounting (Finance, Bussiness, Auditing and Tax) . This journal is published annually 2 times every April and October. The Editorial Team invites scientists, scholars, professionals, and researchers to publish the results of their research after the selection of manuscripts, with the peer review and the editing process.</p> <p align="justify">The RAJ Journal is intended to be the journal for publishing articles reporting the results of research in the areas Financial Accounting, Cost Accounting, Auditing, Tax, Accounting System Information, Islamic Principal Accounting, Public Sector Accounting. Online ISSN : 2715-7873. Print ISSN : 2715-7881</p> https://journal.yrpipku.com/index.php/raj/article/view/10490 2026-02-15T03:27:30+00:00 Handreyan Handreyan handreyan@Gmail.com Yusnita Octafilia yusnita.octafilia@lecturer.pelitaindonesia.ac.id Willy Andresen willy@Gmail.com Dhoni Rizky Widya Mahardika dhoni@yppi.ac.id

<p style="font-weight: 400;">This study aims to determine the influence of <em>Net Working Capital, Cash Flow </em>and <em>Capital Expenditure </em>on Cash Holding<em>.</em> The object of this research is <em>the Jakarta Islamic Index </em>(JII) company listed on the IDX for the period of 2016 to 2020. The population in this study is 30 companies. The sampling technique in this study used the purposive sampling method and obtained a sample of 29 companies that were used as research samples. The data analysis technique used was multiple linear regression analysis using <em>the Software Statistical Package for the Social Sciences </em>(SPSS) application. The results of this study show that the variables <em>of Net Working Capital, Cash Flow </em>and <em>Capital Expenditure</em> do not have a significant effect on Cash Holding of <em>Jakarta Islamic Index </em>(JII) companies listed on the IDX from 2016 to 2020.</p>

2025-10-30T00:00:00+00:00 Copyright (c) 2025 Research in Accounting Journal (RAJ) https://journal.yrpipku.com/index.php/raj/article/view/10494 2026-02-15T07:11:55+00:00 Arridho Abduh arridho@gmail.com Muhammad Luthfi Hamzah luthfihamzah@gmail.com Ermina Rusilawati ermina@Gmail.com Siti Intan Nurdiana Wong Abdullah siti-abdullah@nottuni.id

<div> <p class="TextBody"><em><span lang="EN-US">The increasing urgency of climate change mitigation has significantly elevated the importance of carbon accounting and climate risk reporting in both academic research and corporate practice. This study presents a comprehensive bibliometric review of scholarly publications on carbon accounting and climate risk reporting to map the intellectual structure, thematic evolution, and emerging research trends in the field. Using data extracted from the Scopus database, this review analyzes publications over the period 2000–2024. Bibliometric techniques, including performance analysis and science mapping (co-authorship, co-citation, and keyword co-occurrence analysis), are employed to identify influential authors, journals, institutions, and countries, as well as dominant and emerging research themes. The findings reveal a substantial growth in publications after the Paris Agreement (2015), reflecting increased global attention to climate-related financial disclosure, carbon assurance, ESG reporting, and sustainability governance. The intellectual structure of the field is primarily clustered around four major themes: (1) carbon disclosure and reporting quality, (2) assurance and verification mechanisms, (3) carbon management and performance measurement, and (4) climate risk, financial stability, and regulatory frameworks. Recent studies increasingly integrate climate risk reporting with financial performance, investor perception, and sustainable finance. This review contributes by providing a structured synthesis of the literature, highlighting research gaps, and proposing a future research agenda, particularly in relation to mandatory disclosure regimes, digitalization in carbon accounting, and the harmonization of global reporting standards. The results offer valuable insights for academics, policymakers, regulators, and practitioners seeking to enhance transparency, accountability, and decision-usefulness in climate-related financial reporting.</span></em></p> </div>

2026-02-15T00:00:00+00:00 Copyright (c) 2025 Research in Accounting Journal (RAJ)