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Annisa Fithria
Contact Email
annisa.fithria@act.uad.ac.id
Phone
+6281375740543
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reksa@act.uad.ac.id
Editorial Address
Kampus 1 Universitas Ahmad Dahlan Jalan Kapas No. 9 Semaki, Umbulharjo, Daerah Istimewa Yogyakarta, Indonesia
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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 4 Documents
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Search results for , issue "Vol. 10 No. 1 (2023)" : 4 Documents clear
Is Financial Management Mediating the Role of Love of Money and Human Resources Competence in Explaining MSMEs’ Performance? Netty Herawaty
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 10 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v10i1.7392

Abstract

This study aims to analyze the role of financial management in mediating the impact of the love of money and human resource competence on MSMEs’ performance. It used primary data gathered from 143 respondents through a direct survey. The respondents were the owners of culinary MSMEs in the City of Jambi that were selected based on a cluster sampling method to represent all types of culinary MSMEs. Six hypotheses were formulated to achieve the aim of the study. Path analysis based on multiple regression and Sobel tests were applied to test the hypotheses. The analysis results show that human resource competence affects financial management and impacts MSMEs’ performance directly and indirectly. On the other hand, love of money did not impact financial management. It did not impact MSMEs’ performance either directly or indirectly. Thus, this study provides a piece of evidence for financial management as a mediating variable between human resources competence and MSMEs’ performance.
Turnover Intention in the Hotel Industry: The Employees' Perceptions Nurul Sukma Lestari; Veithzal Rivai Zainal; Syafrizal Chan; Lenny Christina Nawangsari
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 10 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v10i1.7689

Abstract

The hotel industry is rapidly expanding, needing more employees. The high demand for employees may lead to tighter competition in the job market, increasing employee turnover. This study aims to provide statistical evidence about the role of job stress, job insecurity, and compensation in explaining turnover intention among hotel employees. Primary data related to hotel employees' perceptions were collected using an online survey. The survey involved 135 employees of Jakarta's five-star hotels. The data were analyzed using Partial Least Square Structural Equation Modelling (PLS-SEM) to test three research hypotheses. The analysis results show that job stress and job insecurity positively relate to turnover intention in the hotel industry, whereas compensation is negatively associated with turnover intention. The finding could provide insight for hotel managers on reducing employee turnover. It also contributes to the upward literature on the hospitality and tourism industry.
The Dynamic of Red Plate Bank's Financial Performance Before and During the Pandemic Khavid Normasyhuri; Nuria Erisna; Panji Aji Setiawan
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 10 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v10i1.7750

Abstract

The COVID-19 pandemic has disrupted business activities, including the banking industry. The Indonesian State Bank (BNI) might face the same challenges as other banks. However, as a well-established red plate bank, the dynamic of this bank needs to be further investigated to show how the pandemic affects its financial performance. The main objective of this study is to provide empirical evidence on whether the COVID-19 pandemic affects the financial performance of the red plate bank. In doing so,  the current researchers conducted a comparative analysis using paired sample t-tests. Time series data based on BNI's quarterly financial reports from the first quarter of 2017 to the fourth quarter of 2022  were collected through documentation. The data were partitioned into two groups, which were data before the pandemic and during the pandemic. The paired sample t-test results show that, in general, there is no statistical difference in BNI's financial performance before and during the pandemic. The finding confirmed that, as a red plate bank, BNI is a well-established bank with a sound financial state regardless of the pandemic.
Do Managerial Ownership, Gender Diversity, and Intellectual Capital Matter in Predicting State-Owned Companies Financial Distress? Anna Kania Widiatami; Dhifah Amaliyah Fadli; Ida Nur Aeni; Ratieh Widhiastuti; Ahmad Nurkhin
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 10 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v10i1.7757

Abstract

The downward movement of some Indonesian state-owned companies during the pandemic because of financial problems has resulted in more public scrutiny of the companies. Managers need to take extra caution to prevent the occurrence of financial distress. This study investigated the role of managerial ownership, gender diversity, and intellectual capital in predicting financial distress in state-owned companies. In doing so, three research hypotheses were formulated. Based on the purposive sampling method, 19 state-owned companies in the Indonesia Stock Exchange (IDX) were selected as the research sample. Secondary data from each company's annual report from 2017 to 2020 were documented, resulting in 76 firm-year data as the final sample. The panel data regression was applied to test the hypotheses. A robustness test was also carried out to check the result's consistency. The study reports that intellectual capital had a positive impact in predicting financial distress, while managerial ownership and gender diversity did not affect it. These results may provide insight for managers of state-owned companies to prevent financial distress earlier by increasing their intellectual capital.

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