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Annisa Fithria
Contact Email
annisa.fithria@act.uad.ac.id
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+6281375740543
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reksa@act.uad.ac.id
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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 6 Documents
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Search results for , issue "Vol. 11 No. 1 (2024)" : 6 Documents clear
Revealing the Meaning of Mosque “Cash Balance”: A Phenomenological Approach Mardian, Sepky; Nur, Mawardi; Ahnaf, Ahnaf
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i1.9680

Abstract

This study aims to reveal and comprehend the metaphorical meaning of the cash balance for mosque. This research conducted using a phenomenological approach that explores information as it is from managers through interviews, interactions, and researcher observations as well as visual documentation. Data processing, analysis, and discussion are carried out by researchers using a worksheet for the phenomenological analysis stage. The findings are discussed by critically confirming the related accounting concepts and previous research findings. The metaphorical meaning of the cash balance that can be extracted from the source is the cash balance as a trust, as programs evidence and as a beneficial evidence. This metaphorical meaning demands that managers manage mosque funds with the spirit of providing prosperity to society and the community, with faith in Allah and by inviting congregants to contribute to each other. In a broader sense, this metaphorical meaning indicates the embodiment of the manager's role and the functioning of the mosque beyond just a place of worship. The mosque has been made to function as a center for increasing the capacity of society through study and obtaining a sanad as well as a center for empowering benefits. This study contributes to find other meanings of cash balances outside the materialistic perspective that requires high cash balances as one of the mosque management performance indicators.
The Impact of QRIS Convenience on Non-Cash Transaction Satisfaction: The Role of Usage as an Intervening Factor Tricahyono, Nor Salim; Aviva, Itsla Yunisva; Hasnita, Hasnita
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i1.10116

Abstract

This research aims to analyze the impact of QRIS (Quick Response Code Indonesian Standard) convenience on non-cash transaction satisfaction among Bank Muamalat customers, with usage as an intervening factor. Employing a quantitative approach, primary data were collected via questionnaires. The data analysis utilized the Structural Equation Model (SEM) based on Partial Least Square (PLS) and path analysis techniques. The findings reveal a significant positive relationship between the convenience of QRIS and customer satisfaction with non-cash transactions at Bank Muamalat. Additionally, the study demonstrates that usage partially mediates the effect of QRIS convenience on customer satisfaction. This research contributes to the literature by examining the influence of QRIS convenience on non-cash transaction satisfaction, with a particular focus on the mediating role of usage. Understanding the pivotal role of perceived convenience in fostering customer satisfaction and loyalty allows Bank Muamalat to tailor its strategies to better meet customer expectations, thereby promoting continued use of QRIS for non-cash transactions.
The Effect of Green Perceived Values and Injunctive Norms on Buying Intentions of Eco-Friendly Products Nafiati, Lu'lu'; Sukesi, Tri Wahyuni; Yuliansyah, Herman; Ghozali, Fanani Arief; Tentama, Fatwa; Sudarsono, Bambang; Sulistyawati, Sulistyawati; Mulasari, Surahma Asti; Subardjo, Subardjo
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i1.10240

Abstract

This study aims to utilize the multidimensional concept of green perceived value (GPV) and injunctive norms in relation to the intention to buy environmentally friendly products. This research utilized 105 questionnaires to investigate the correlation between GPV, injunctive norms, attitudes toward purchasing, and purchase intention by focusing on four components of GPV: functional value, conditional value, social value, and emotional value. Structural equation models were employed to assess the connections among the seven components. This study adds to the existing literature by exploring the nuanced relationship between green perceived value (GPV), injunctive norms, attitudes toward purchasing, and intention to buy environmentally friendly products. By focusing on four dimensions of GPV - functional value, conditional value, social value, and emotional value - the research sheds light on how these components influence consumer behavior. Using structural equation models and analysis of 105 questionnaires, the study reveals that functional and emotional values significantly impact purchase intention via attitudes toward purchasing. These findings contribute to a deeper understanding of consumer behavior and provide insights for promoting and developing eco-friendly products. This study aims to enhance comprehension of consumer behavior and the development of intentions to buy eco-friendly products.
Sharia Banking Efficiency in Developing Countries Fuddin, Muhammad Khoirul; Wulandari, Niken Hesty; Suyono, Nur Shabrina Rahmahsari; Adawiah, Robiatul
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i1.10579

Abstract

Several decades ago, the 1998 financial crisis in ASEAN developing countries had a limited impact on the performance of sharia banking due to its adherence to principles of transparency and fairness in its operations, allowing it to sustain growth under various conditions. This study examines the effect of CAR, ROA, and FDR on the efficiency of Islamic banking in developing countries, specifically the United Arab Emirates, Malaysia, Kuwait, and Qatar. Employing quantitative methods and panel data regression analysis, the findings reveal that CAR does not have a significant individual effect on Sharia banking efficiency, whereas FDR and ROA significantly enhance banking efficiency. This research contributes valuable insights into the role of these financial ratios in shaping the efficiency of Islamic banks in developing countries, providing practical implications for policymakers and banking professionals aiming to improve sharia banking performance.
Determinants of Micro Small Medium Enterprises (MSMEs) Tax Compliance Pangestuti, Dinik Fitri Rahajeng; Romadhona, Firdaus Bunga
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i1.10694

Abstract

One of Indonesia's iconic products is teak wood furniture and crafts from Jepara, Central Java. The development of MSMEs operating in this sector is also quite good when seen from the value of exports and domestic turnover. However, this development is different from the level of tax revenue. For the reasons above, this research examines the determinants of tax compliance from this object. A total of 380 MSMEs were involved in this research. Technically, this research uses quantitative methods with Partial Least Squares Structural Equation Modelling (PLS-SEM) analysis. The independent variables used in this research are literacy, tariffs, sanctions, and tax audits, while the dependent variable is tax compliance. The results of direct testing show that tax literacy and tax rates have a positive nexus on tax compliance. Meanwhile, sanctions and tax audits have yet to be proven to affect tax compliance. As the implication of this study, the government could increase tax literacy levels through many channels and review the tariff regularly to enhance MSMEs' tax compliance.
Indonesian Market Volatility During the COVID-19 Pandemic: Foreign versus Domestic Investors Suhernita, Suhernita
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i1.10805

Abstract

This study examines the effect of institutional ownership on stock price volatility before and after the announcement of the first confirmed COVID-19 cases in Indonesia. The sample includes all public companies listed on the Indonesian stock exchange minus financial firms. Data for this study were retrieved from the Osiris database. The results of this study indicate that when a market was relatively stable (before the discovery of the COVID-19 pandemic in Indonesia), there was no effect of institutional ownership on stock price volatility. However, after the announcement of confirmed COVID-19 cases, this study finds a positive influence of institutional ownership on stock price volatility. This research contributes in two important ways. First, the previous study predicts that extreme market volatility is a signal of an incoming recession. This situation should alarm various stakeholders to anticipate potential unexpected outcomes. Second, institutional investors play a crucial role in the market. Understanding their trading behavior during the pandemic period provides insight for various stakeholders in the decision-making process.

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