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Contact Name
Annisa Fithria
Contact Email
annisa.fithria@act.uad.ac.id
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+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
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 5 Documents
 1 
Search results for , issue "Vol. 9 No. 1 (2022)" : 5 Documents clear
The Role of Environmental Performances in Determining Financial Performances through Corporate Social Responsibility Alya Susanto; Shiddiq Nur Rahardjo
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i1.4881

Abstract

This study was conducted to analyze the effect of environmental performance on financial performance with CSR disclosure as an intervening variable. The environmental performance was measured by using PROPER score, CSR disclosure was measured by the Global Reporting Initiative index, and financial performance was measured by using earning per share. Using purposive sampling method, this research took 89 samples from manufacturing companies listed in the Indonesia Stock Exchange that were granted PROPER by the Ministry of Environment and Forestry within the years of 2017-2019. The secondary data documented from companies' annual reports were used to test four hypotheses. The tests were conducted by using linnear regression and path analysis. The results of the analysis showed that environmental performance postively effecting CSR disclosure and CSR disclosure financial performance. However, this study did not find any significant effect of environmental performance on financial performance. It did not find CSR reporting's role as an intervening variable is unable to affect the environmental performance's impact towards financial performance.
The Awareness of the Indonesian Market Toward the Corporate Social Responsibility of a Company Rintan Nuzul Ainy; Alia Ariesanti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i1.5753

Abstract

The existence of CSR institutions and associations coherent with several laws and regulations concerning CSR applied in Indonesia indicates that Indonesia gives more attention to the importance of CSR. The increasing number of parties who appreciate CSR performance also motivates companies to commit to implementing CSR. However, the next question is related to whether the public (market) responds to the efforts of the government, companies, and all parties involved in the progress of CSR in Indonesia or not. Specifically, the question lingers around whether the Indonesian market is aware of the importance of CSR or not. Departing from the two questions, the study aims to determine the response of the Indonesian market after the CSR-related information has been identified since market responses will show awareness of the importance of CSR. The data that have been used in the study are the secondary ones and include the stock prices that come from 5 days before and 5 days after the announcement of the Indonesia Sustainability Reporting Award (ISRA) 2017 and 2018. The hypothesis test results show no differences in stock prices between 5 days before and 5 days after the announcement of the ISRA award. On the contrary, the hypothesis test results show that the Indonesian market has not responded to CSR information of a company. The reason is that the Indonesian market does not consider CSR information relevant for investment decision making.
What Determines Students’ Performance in Introductory Accounting Classes? A Mixed Method Sartini Wardiwiyono; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i1.5819

Abstract

This study investigated factors determining students' performance in the Introductory Accounting classes. It was carried out using a mixed-method approach. Three research hypotheses based on the results of prior studies were tested using regression analysis. Additionally, a qualitative approach using thematic analysis was used to identify factors influencing students' performance. The study involved 90 students who were selected using the purposive sampling method. Secondary data related to those students were gathered through a documentation procedure, whereas primary data were obtained through interviews and observation involving those sample students. The results of the quantitative analysis showed that motivation had a positive impact on students' performance in Introductory Accounting classes. It was also observed that female students had better performance than male students. However, this study did not find accounting educational background as a significant variable in determining students' performance. For the thematic analysis, the study observed nine factors influencing the students' performance in Introductory Accounting classes. Those factors were related to lecturers, learning method, classroom, family background, references, assignments, tutor,  and group study. This study contributes to the upward literature in accounting education. It also provides an insight for the Accounting Study Program in higher education institutions in designing accounting curricula, for lecturers in designing learning processes, and for accounting students in understanding the determinants of their performance.
Non-Performing Financing in Indonesian Islamic Commercial Banks During the Pandemic: A Macro and Microeconomics Perspective Riska Dewi; Abdul Hakim
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i1.5831

Abstract

Non-performing financing (NPF) as a measure of the soundness of Islamic banks might face adverse reactions during the Covid-19 pandemic. This study aimed to determine the effect of macroeconomic variables, including inflation, BI rate, exchange rate, and microeconomic variables such as CAR, FDR, and BOPO on the NPF of Islamic Commercial Banks registered by the Indonesian Financial Services Authority for the period 2013:5 to 2021:6. It also aimed to investigate the effect of the covid-19 pandemic on the NPF. This study utilized the autoregressive distributed lag (ARDL) analysis method. The ARDL was used to analyze the relationship between NPF and the macro and microeconomics variables in the short and long term. The analysis results showed that the covid-19 pandemic, inflation, and BI rate significantly affected the NPF of the Indonesian Islamic commercial banks in the short and long term. Additionally, it was evidenced that BOPO was only significant in affecting the NPF in the short time, and FDR was only significant in determining the NPF in the long term.
Zmart: Poverty Alleviation and Women Empowerment Program Through Micro Retail Shop Business Randi Swandaru; Priyesta Rizkiningsih; Deden Kuswanda
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i1.5966

Abstract

Zmart program is a micro retail shop empowerment program using zakat funds to alleviate poverty, especially in urban areas. This research examines the impact of Zmart program on poverty alleviation and women empowerment. The general poverty indicators based on poverty line and had kifayah standard show that the number of poverty decreases after Zmart intervention. In addition, the impact of Zmart also measured using BAZNAS Prosperity Index (BPI) with a score of 0.68, meaning Zmart has a good impact on its recipient. The Gender Development Index (GDI) in the Zmart program shows an increasing value from 75.97 to 139.32. It means that there is significant emancipation for the female group compared to the male group in the program. These results show that the Zmart program favorably empowers women as it is shown that the GDI value exceeds 100 points. 

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