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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 206 Documents
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KINERJA KEUANGAN PADA KOPERASI PENERIMA DANA BERGULIR MODAL KERJA DI DAERAH ISTIMEWA YOGYAKARTA Studi Kasus pada Koperasi Serba Usaha (KSU) BMT An Ni’mah Kotagede Siti Mubiroh; Beni Suhendra Winarso
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 3 No. 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i2.35

Abstract

Empowerment of cooperatives is part  of poverty reduction through the expansion of employment opportunities and the increase of society incomes. In the framework of economic empowerment and cooperatives income increasing in DIY, the provincial government provide Dana Bergulir Modal Kerja to increase the production capacity of the cooperative.The objective of this research is to analyze the financial performance of cooperatives before and after receiving Dana Bergulir Modal Kerja. The main data that was collected is secondary data. The financial data was analyzed using quantitave analysis using financial ratio analysis and different t-test (paired sample t test) .Result of analysis showed that there are some increases in  debt to total asset ratio and there is no increase in  current ratio, cash ratio, net profit margin ratio, return on asset ratio and return on equity ratio in KSU BMT An Ni’mah Kotagede after receiving Dana Bergulir Modal Kerja.
ANALISIS PENGARUH PENGGUNAAN DANA ZAKAT TERHADAP PEMBERDAYAAN MASYARAKAT Studi pada Badan Amil Zakat dan Lembaga Amil Zakat di Yogyakarta Ufi Nida Ussolikhah; Khusnul Hidayah
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 3 No. 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i2.36

Abstract

This research explains the problem whether the used of zakat funds against Badan Amil Zakat and Lembaga Amil Zakat in Yogyakarta have effect toward society empowerment. This research aim is to obtain empirical evidence of the effect of using zakat fund in Badan Amil Zakat and Lembaga Amil Zakat in Yogyakarta. The data used in this research is primary data. The sampling technique is purposive sampling. Whereas, the method used to gather data is interview and questionnaire. The data were analyzed using validity test, reliability test, classical assumption test and regression test. The result of this research were processed usig SPSS program version 16 for windows indicate the effect of using zakat funds towards society empowerment. It obtained Y =20,089 + 1,294 Y as regression equation. Based on regression equation, the independent variable will change 1,294 for each change in unit of independent variable. In the conclusion, the variable of used zakat fund has an effect toward society empowerment.
PENGARUH DANA PIHAK KETIGA, MARGIN KEUNTUNGAN, SERTIFIKAT WADIAH BANK INDONESIA, RETURN ON ASSET, DAN NON PERFORMING FINANCING TERHADAP PEMBIAYAAN MURABAHAH PADA BANK SYARIAH MANDIRI DAN BANK MUAMALAT INDONESIA PERIODA 2009-2013 Rizqi Amalia; Khusnul Hidayah
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i1.37

Abstract

Islamic banks have the same functionality conventional banks as intermediaries of financial services (financial intermediary), has a fundamental duty to collect funds from the public and channeled back to the community in the form of financing facilities. Fund raising is done through savings and investments such, wadiah deposits, savings and time deposits. The distribution of funds is done with some kind of contract as, murabahah, istishna, mudharabah, musyarakah, ijarah, and salam. The purpose of this research is to determine the effect of Third party funds (DPK), profit margin, wadiah certificate of Indonesian Bank (SWBI), return on assets (ROA), and non performing financing (NPF) to murabahah financing. Object in the reserach is Bank Syariah Mandiri and Bank Muamalat Indonesia period 2009-2013. The result of analysis showed by simultan DPK, profit margin, SWBI, ROA, and NPF effect to murabahah financing. Predictive ability of the five variables to financing is 98.7% which is indicated by the amount of adjusted R2 and the rest is influenced by other variables. DPK, and ROA partially positive effect to murabahah financing. SWBI negatively affect to murabahah financing. The profit margin is not a positive influence to murabahah financing and NPF does not negative affect to murabahah financing.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PAJAK WAJIB PAJAK BADAN PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI DAERAH ISTIMEWA YOGYAKARTA Didik Irawan; Alia Ariesanti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i1.38

Abstract

The purpose of the research is to analyze the behavior of tax compliance of corporate taxpayers, particularly large industrial manufacturing company that exists through out Daerah Istimewa Yogyakarta, represented by professional tax who work at the company. The results of this study indicate that: (1) the strength or weakness of a professional tax attitude does not affect the level of tax compliance in a corporate entity, (2) subjective norm has no effect on the level of corporate tax compliance, (3) strong or weak moral obligation of professional tax does not affect the level of tax compliance in a corporate entity, (4) the strength or weakness of a professional tax intention to behave not affect the level of tax compliance in a corporate entity, (5) the company 's financial condition does not affect the level of corporate tax compliance, (6) large or a small facility of company where professional tax work does not affect the level of tax compliance from a corporate entity, (7) organizational climate where professional tax work affects the level of tax compliance from a corporate entity. This study also represents that professional tax do not greatly affect the level of tax compliance in the corporate taxpayers large manufacturing company in Daerah Istimewa Yogyakarta.
PENGARUH MOTIVASI DAN MENTAL BERWIRAUSAHA TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA STUDI PADA MAHASISWA UNIVERSITAS AHMAD DAHLAN Alvian Dhian Agung; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i1.39

Abstract

Effect of entrepreneurship education has been considered as one of the important factors to grow and develop interest in entrepreneurship among students. With the influence of entrepreneurship education, required an understanding of how to foster young entrepreneur potential while still in college. Several previous studies mention that the student interest in entrepreneurship is the source for the birth of future entrepreneurs. The researchers using purposive sampling. The samples used in this study were 45 students majoring in Accounting active in the UAD (Ahmad Dahlan University), class of 2009 who have followed the entrepreneurship courses given, and active semester 2013/2014. Source of data obtained from questionnaires, and then analyzed using analysis techniques using multiple linear analysis techniques and tested with the F test and t test. From the test results we concluded that the resulting regression analysis to determine the effect of motivation on student interest in accounting for entrepreneurship, and entrepreneurship does not affect the mental accounting student interest in UAD for entrepreneurship.
PENGARUH PERILAKU BELAJAR, KETERAMPILAN SOSIAL, DAN KEANGGOTAAN DI UKM TERHADAP WAKTU PENYELESAIAN STUDI Yuwanti Kurnia Sari; Kurniawan Ali Fachrudin
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i1.40

Abstract

The time of study completion is a matter that need to be taken into account by students during the learning process. In this case, students have considered an adults who could be responsible for themselves and their activities. They are given the freedoom to follow the various of Students Activity Unit (UKM) since entered Ahmad Dahlan University. In the process of election, the students are able to choose the activity accordance with their interests and talents. By following the Students Activity Unit, they are expected to have a good social skill. This study aims to determine the influence of learning behavior, social skills, and membership in Students Activity Unit (UKM) on the time of study completion. The population are bachelors degree students of Accounting Studies Program at Ahmad Dahlan University, with criteria sampling of students who had been followed the final examination. This study took sample of 40 respondents with using purposive sampling method. Based on the data results of the test which has been done by using multiple regression model, showed that whole of independent variable (behavior learning, social skills, and membership Students Activity Unit) has no effect toward the dependent variable (the time of study completion).
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI Studi pada Pemerintah Daerah Kabupaten Temanggung Arin Sulistyaningsih; Rohmad Yuliantoro
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i1.41

Abstract

This research is aimed to examine the effect of budget arragement participation, organization culture and leadership style toward local goverment officials performance, with organization commitment as moderating variable on local government of Temanggung. Budget is an effective short tem arrangement, high scale of budget arragement participation,organization culture and leadership style toward local goverment officials performance, and organization commitmen can support budget run well. Populations in this research are local government officials in SKPD Temanggung. Object in this research are head of division, division head, sub-division head and section head, data collection methode in this research with survei and questionaire. Data analysis technique used in this research are double linier regression and moderated regression analysis. The results of this research show that budget arrangement participation and leadership style influence the local government performance, organization commitment can moderate organization culture effect and leadership style toward local government performance, but it can not moderate budget arrangement participation effect toward local government officials performance.
ANALISIS PREDIKSI KEPAILITAN PADA BANK UMUM SWASTA NASIONAL DEVISA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 – 2013 Sumaniyatun Fadhilah; Indah Kurniawati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i1.42

Abstract

The purpose of this study is to assess bankruptcy prediction in the National Private Banks Foreign Exchange listed in Indonesian Stock Exchange. This study uses the size of liquidity ratio of working capital to total assets. This study uses the find were the purposive sampling. The population in this study is the National Private Commercial Bank Foreign Exchange listed on the Indonesian Stock Exchange during the period of the study, namely between 2010 until 2013. The sample amounted to 21 banks during the 4 years that have been selected based on specific criteria. Based on the results of the analysis carried out stating that the National Private Commercial Bank Foreign Exchange listed in Indonesian Stock Exchange in 2010 there were 29 % of banks that are insolvent, 71 % of banks that are in the gray area, and no banks that are in not bankruptcy predictions. In 2011 29 % of banks that are insolvent, 67 % of banks that are in the gray area and 5 % are located on the banks not bankruptcy prediction. In 2012 29 % of banks that are insolvent, 67 % of banks that are in the gray area, and 5 % of banks that are in the prediction of the bank is not bankrup. In 2013 29 % of banks that are in bankruptcy prediction, 71 % of banks that are in the gray area, and there are no banks that are in not bankruptcy predictions. There is no difference in Z-score on bankruptcy prediction National Private Banks Foreign Exchange Listed in Indonesian Stock Exchange between 2010, 2011, 2012, and 2013.
FAKTOR-FAKTOR PERSEPSI WAJIB PAJAK TERHADAP ETIKA PENGGELAPAN PAJAK Wanda Surahman; Ulinnuha Yudiansa Putra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 5 No. 1 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v5i1.140

Abstract

This study examines the effect of taxation understanding, subjective norm, love of money and religiousity on taxpayers’ perception on tax evasion ethics. Primary data were obtained through direct survey using questionnaires.  Using multiple regression analysis, four hypotheses were tested. The results show that only two hypotheses are supported revealing that taxation understanding and religiousity have positive effect on taxpayers’ perception on tax evasion ethics. 
ANALISIS FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO: Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2015 Wahyu Yuwono; Indah Kurniawati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 5 No. 1 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v5i1.141

Abstract

The dividend payout ratio determines the amount of profit divided into cash dividends and retained earnings as a source of funding. This ratio shows the percentage of company earnings paid to the company's common shareholders in the form of cash dividends. This research was conducted at manufacturing companies listed on BEI. The technique of determining the sample in this study using purposive sampling method. The type of data used is secondary data derived from annual financial statements. Data collection techniques used are documentation techniques. Manufacturing companies listed on the Stock Exchange from 2012-2015 amounted to 143, while companies that fit the criteria in this study as many as 21 companies or 15%. Data analysis technique used multiple linear regression analysis. The result of hypothesis testing from this research shows that firm size and return on assets influence to dividend payout ratio while cash position, ownership, free cash flow, investment opportunity set does not affect dividend payout ratio.

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