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Contact Name
Annisa Fithria
Contact Email
annisa.fithria@act.uad.ac.id
Phone
+6281375740543
Journal Mail Official
reksa@act.uad.ac.id
Editorial Address
Kampus 1 Universitas Ahmad Dahlan Jalan Kapas No. 9 Semaki, Umbulharjo, Daerah Istimewa Yogyakarta, Indonesia
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Published by Universitas Ahmad Dahlan
ISSN : 20896581     EISSN : 26143720     DOI : https://doi.org/10.12928/j.reksa
Core Subject : Economy, Humanities,
Humanities Economics, Econometrics & Finance
Jurnal REKSA memuat "original articles" dan artikel tersebut belum dimuat atau diproses di jurnal lain. Sektor Privat: Akuntansi Keuangan dan Pasar Modal Akuntansi Manajemen dan Keperilakuan Sistem Informasi Akuntansi Pengauditan Etika Profesi Perpajakan Akuntansi dan Pengauditan Syariah Pendidikan Akuntansi Corporate Governance Sustainability Sektor Publik: Akuntansi Keuangan Organisasi Publik Akuntansi Manajemen dan Penganggaran Sistem Informasi dan e-Government Auditing dan Pengukuran Kinerja Good Public Governance Sustainability Sektor UMKM: Akuntansi Keuangan UMKM Akuntansi Syariah UMKM Akuntansi Manajemen dan Penganggaran UMKM Sistem Informasi UMKM Auditing dan Pengukuran Kinerja UMKM Good Governance Sustainability
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 2, No 1 (2013)" : 6 Documents clear
MODERASI PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK DALAM PENGARUH PENGETAHUAN ANGGOTA DPRD TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH Winata, Candra; Amalia, Dewi
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.13

Abstract

A change in the characteristics of the traditional budget to budget performance requires legislators to understand the changes. This causes the function of members of parlement to be very important in the process of preparation, approval, and oversight the budget. Independent variable are knowledge of local legislators about the budget. Dependent variable is local financial control. Moderating variable are public participation and public policy transparancy.Respondents in this study are legislative assembly at regency and city of Bima, Nusa Tenggara Barat Province. The data was collected by the survey. Data analysis techniques using simple linear regression and using moderated regression analysis. The result of this study indicated that first, knowledge of the legislators about the budget have effect to the local financial control.  Second,  public participation able to moderate the effect of participation in knowledge of legislators about the budget to the local financial control. Third, the transparency of public policy able to moderate the effect of knowledge of legislators about the budget to the local financial control.
ANALISIS PERBANDINGAN PRAKTIK AKUNTANSI TRANSAKSI MUDHARABAH DAN MUSYARAKAH DENGAN PSAK N0 105 DAN 106 DI BMT DANA INSANI Widarusamsi, Fadhilah Puji; Hidayah, Khusnul
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.19

Abstract

Islamic Bank or that is widely knew as sharia Bank has been growth significantly in Indonesia. However, it has not been distributed to all society. Then the existing of BMT is able to reach the middle lower society. The accounting standard that based on the sharia principles is the key system on the bank or the sharia principles is the key system on the bank or the sharia finance institution. The application of PSAK sharia has been the obligatory in this institution due to the significant growth of this finance industry. PSAK related to mudharabah and musyarakah is defined in PSAK No.105 regarding musyarakah accounting. The research objective of this research was to examine the accounting treatment over the mudharabah and musyarakah transaction on the BMT Dana Insani, to compare the differences of the concordance between mudharabah accounting transaction treatment on the BMT with the provision of PSAK No.105 and to compare the difference of the concordance between musyarakah accounting treatment on the BMT with the provision of PSAK No.106. Mudharabah and musyarakah would be proxy by including recognition, measurement, disclosure and presentation. The object of the research was BMT Dana Insani. Meanwhile the data being applied were the primary data and secondary data. The data collecting technique were interview and documentation. The analysis data method were carried out with the qualitative descriptive then being analyzed applying the comparative data, that is by comparing between the mudharabah and musyarakah transaction treatment on BMT Dana Insani with the provision of PSAK. The result of the research can be concluded that the application of the mudharabah and musyarakah accounting transaction treatment on the BMT Dana Insani, generally, has been in conformity with the PSAK No.105 regarding to the recognition, measurement, disclosure, and presentation. However, there were some transaction that the recording has not been confirmed with the provision of PSAK No.105 and 106.
PENGARUH PERTUMBUHAN EARNING PER SHARE, DIVIDEN PER SHARE, RETURN ON INVESTMENT DAN RETURN ON EQUITY TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ 45 Hidayatulloh, Amir; Winarso, Beni Suhendra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.14

Abstract

The objective of this research is to find out the effect of the growth of earning per share, deviden per share, return on investment and return on equity of stock return on registered companies in the LQ 45. The populations of this research are companies in Indonesian Stock Exchange. The sampling technique in this research uses by purposive sampling with the available data in 2005 – 2006, registered in the LQ-45 period 2006 – 2010 respectively, announced a profit and distributing dividends in a row, so that the sample used amounted to 15 companies. The statistical method used is multiple regresion to test a classical assumtion first. T statistical test show that the growth of Earning Per Share effect on stock return H+3, growth Dividend Per Share effect on stock return in the H-5 and H+4, growth of Return On Investment effect on stock return in return H+1, whereas Return On Equity effect on stock return H+3
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Winarti, Dewi; Imron, Moch
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.20

Abstract

Corporate social responsibility is mechanism for a company voluntarily integrated concern for the environment and society. Disclosure of corporate social responsibility has a tendency to influence influential to enhance shareholder value. With the increased value of the company, then investors will be attracted to invest on companies that care a bout the social environment. The growing public awareness of the social environment requires employers not ignore the interests of the social environment around the company. Good corporate governance is a major problem in the management of the administration of the company, the management company that leads the company to more accountable and transparent in every policy of and the result in gactions. Study aims to determine the effect of corporate social responsibility and corporate governance on firm valueto firm size as a moderating variable. There search sample in this study is a manufacturing company listed on the Stock Exchange in the year 2009 – 2012 by using purposive sampling. There are 56 companies that meet the criteria of the study sample. The analysis techniques in this study using multiple linear regression analysis and linear regression analysis testing the interaction (moderated regression analysis / MRA). The results of this study indicate that the disclosure and corporate governance and corporate social responsibility have no effect on firm value. While the size of the company is not able to moderate the influence of corporate social responsibilty disclosure and corporate governance on firm value. So the conclusion all the hypothesis in this study was rejected
PENGARUH SKILL, PENGETAHUAN, DAN KARAKTERISTIK TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENEMPUH PENDIDIKAN PROFESI AKUNTANSI Ratnawati, Tika; Sumaryanto, Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.17

Abstract

Professional education is organized additional education after studying Strata one with intent to obtain a degree accountant, which aims to produce graduates who master the skill of the accounting profession and provide professional accounting competence. The main causes of accounting graduate students want to go to the Accounting Profession (PPAK) due to the various motivations they have. The purpose of this research is to investigate the influence of skills, knowledge, and characteristics of students interest in accounting for the accounting profession was educated at the University of Ahmad Dahlan Yogyakarta. Samples taken in this study using purposive sampling of students majoring in accounting semester V and VII, which already took a course auditing. The sample in this study 137 respondents Ahmad Dahlan University students. Variable are of interest to accounting students studying accountancy profession, skill, knowledge, and characteristics. Analysis using multiple regression analysis technique. Results of multiple regression analysis shows the level of the coefficient of determination (adjusted R2) of 0.050. This is the high percentage of variable skill, knowledge, and characteristics in explaining the variables of interest to accounting students studying accountancy profession at 5% and the remaining 95% is explained by variables or other factors outside the study. Based on the regression F test to prove that there skiil influence, knowledge, and characteristics significantly to the interest of students studying accounting for the accounting profession is shown by the F probability value <α (0.05). Testing individuals (t test on regression) provide empirical evidence that the skills and knowledge that do not affect the interest of students to study accountancy profession dedicated to the probability value t> α (0.05), whereas only characteristics affect student interest in accounting for studying the accounting profession is shown by the probability value t> α (0.05).
PENGARUH IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA MANAJERIAL PADA BANK PEMBANGUNAN DAERAH (BPD) DAERAH ISTIMEWA YOGYAKARTA Hidayah, Nur; Ariesanti, Alia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.18

Abstract

Implementation of good corporate governance in banks is expected to eliminate mismanagement, forming a system of checks and balances that guarantee effective and all-powerful corporation in line with improving corporate performance through the creation process of making better decisions, improve operational efficiency and further improve services to stakeholders. The study was conducted to provide empirical evidence of the influence of the implementation of good corporate governance on managerial performance in Yogyakarta BPD Bank. Research object is the middle and lower level managers in the Regional Development Bank (BPD) Special Region of Yogyakarta. The data used are the primary data from respondents' answers, the  manager at the Bank BPD DIY. This study uses multiple linear regression analysis. The results showed that: (1) Transparency affect managerial performance. (2) Accountability affect managerial performance. (3) Responsibility affect managerial performance. (4) independency affect managerial performance. (5) Fairness does not affect managerial performance

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