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Annisa Fithria
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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 206 Documents
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Pengaruh Sikap, Norma Subjektif, dan Kontrol Keperilakuan yang Dirasakan Terhadap Niat Mahasiswa Akuntansi Untuk Menjadi Wirausaha Studi Pada Universitas Ahmad Dahlan Yogyakarta Indriyadi Indriyadi; Sumaryanto Sumaryanto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 2 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i2.276

Abstract

The research to know influence of attitude, subjective norm, and perceived behavioral control to intention accountancy student become entreprenur. The population is accountancy student at Ahmad Dahlan University. Researcher to use purposive sampling with 40 responden. The result of the research that attitude and subjective norm did't significan influence to accountancy student become entrepreneur. Felt behavior supervision influence to accountancy student at Ahmad Dahlan University become entrepreneur.
PENGARUH SIFAT MACHIAVELLIAN, KARAKTER PERSONAL, DAN KINERJA PEGAWAI TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (Studi Empiris pada Perwakilan Inspektorat di Provinsi Banten) Laras Setiyani; Ilham Maulana Saud
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 5 No. 2 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v5i2.278

Abstract

This study aims to analyze the effect of Machievellian traits, personal character, and employee performance on the dysfunctional behavior of auditors at the Inspectorate Representative in Banten Region. Subjects in this study were internal auditors who worked in the inspectorate with supervisory and auditor positions taken 3 places, namely: the city of Tangerang, the city of South Tangerang and the district of Tangerang. The sample amounted to 103 respondents using convenience sampling method. The analytical tool used is SPSS. Based on the analysis that has been carried out, the results showed that: (1) the effect of Machievellian traits was not found to significantly influence the dysfunctional behavior of auditors, (2) the effect of internal locus of control significantly affected the dysfunctional behavior of auditors, (3) the effect of turnover intention significantly affected dysfunctional behavior of auditors, (4) the effect of employee performance has a significant effect on auditor dysfunctional behavior.
PENGARUH INTEGRITAS, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL KERJA AUDITOR: DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING (STUDI KASUS BPKP PERWAKILAN DIY) Citra Ari Mangesti; Sri Ayem; Teguh Erawati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 6 No. 1 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i1.1368

Abstract

This research examine to analyze and find out whether the auditor's ethics strengthen the influence of auditor's integrity, independence, and professionalism on the quality of the auditor's work. The population in this research is the Financial and Development Supervisory Agency (BPKP). The sample in this research is the auditor who has registered and worked at the Financial and Development Supervisory Agency, have a minimum educational background in Bachelor Accounting. The sampling method uses nonprobability with purposive sampling. Data collection was carried out through the distribution of questionnaires was thirty one questionnaires. Data were analyzed using SPSS version twenty five. The data analysis technique used was multiple linear regression analysis. For moderating analysis were using Moderated Regression Analysis (MRA). T test results show that integrity, independence, and professionalism have a positive effect on the quality of the work of auditors. Auditor ethics have a positive effect and moderate the relationship between the influence of integrity, independence, and professionalism of auditors.
ANALISA PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL STATEMENT FRAUD Arief Satria Ardhiansyah; Hadri Kusuma; Olivi Sabilla Sa’dani
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 6 No. 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i1.1375

Abstract

The objective of this research to analyze factors that have impact to financial statement fraud. Independent factors used in this research consists of financial distress, liquidity, leverage, and corporate governance. In other hand, the objective of this research also to analyze the factors that have influence to financial distress. Independent factors used in this research consist of profitability, liquidity, leverage, and corporate governance. Samples is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) period 2011-2015. Sampling method using purposive sampling with criterias setted by researcher and got 634 companies as the samples. Method of data analysis using path analysis and use PLS as software assisted. The results of this research are financial distress, liquidity, leverage, and corporate governance have a significant influence to financial statement fraud. In other hand profitability, liquidity, leverage, and corporate governance have significant influence to the financial distress.
ANALISIS KEUNGGULAN KOMPETITIF INDUSTRI JUAL BELI BESI BEKAS PADA UD. MULTI BAJA KUIN CERUCUK BANJARMASIN Akhmad Supriyanto; Widyarfendhi Widyarfendhi; Ilyas Salafuddin
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 6 No. 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i2.1424

Abstract

This research aims to identify the effect of key success factors (KSFs) of scrap metal buying-selling industry in Kuin Cerucuk Village Banjarmasin and value chain activities to the competitive advantage of UD. Multi Baja.The population in this study are the UD. Multi Baja Kuin Cerucuk Village Banjarmasin. The sampling technique used is the census method which means that all members of the population are used as samples. The secondary and primary data analyzed are company profiles, value chain, industry analysis and competitive advantage.The results shows that the company value chain activities is the source of competitive advantage which contained in the activities of the company such as, logistics activities cost drivers, operations, company infrastructure, marketing and sales. The key success factors (KSFs) of the industry consist of: economies of scale in the form of product attributes, distribution channels and working capital capabilities are influencing the competitive advantage of the industry. While human resources and technology have moderate influence. This competitive advantage is obtained from the implementation of a low cost strategy and integrated differentiation.
LEGALITAS MEREK DAGANG DAN KEMITRAAN USAHA PADA UNIT PERDAGANGAN BUMDES NIAGARA Trisa Nur Kania; Latifah Adnani
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 6 No. 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i2.1456

Abstract

Law Number 20 of 2016 in Indonesia regulates brands and geographical indications (hereinafter referred to as Trademark Law). For businesses, making an effort to legalize the brand of the products/services they sell is important, even though in reality, many business actors do not understand this. This study aims to find out, analyze and provide insight into knowledge and understanding of businesses about the importance of a product being given a trademark and legally legalized through trademark registration to the state. Other than that, the other purpose of this research is to provide business partners with an understanding of business partnerships. The research method uses case studies with the consideration that the focus of the research is on contemporary (present) phenomena in the context of real life. The results showed that the business actors did not understand the rules relating to trademark design and procedures for trademark registration and did not understand the business contract with business partners. Therefore, in order to help solve the problems faced by business actors, the community service activities are carried out in stages, namely: provide counseling on regulations and laws related to trademark and assistance in the procedure for trademark registration, as well as assistance in making business contracts with business partners.
PERAN FINTECH (FINANCIAL TECHNOLOGY) DALAM MENINGKATKAN DAYA SAING PRODUK DI UKM INDUSTRI ALAS KAKI CIBADUYUT KOTA BANDUNG Yuyun Yuniarti; Erti Dinihayati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 6 No. 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i2.1457

Abstract

Footwear business activities in Cibaduyut, Bandung City are supported by various factors, such as entrepreneurial spirit, facilities, marketing, raw material procurement and capital procurement. This research is a qualitative research with data analysis through triangulation. The purpose of this study is mainly to find out the role of Fintech as one of the financial institutions that support in the field of business capital, especially micro-businesses such as Cibaduyut footwear, one of SME in Bandung City. The results of the study show that the Cibaduyut footwear industry is greatly helped by the existence of this Fintech although in the implementation still faces several obstacles, especially those concerning the knowledge and facilities to support these activities.
BAITUL MAL WAT TANWIL DAN KESEJAHTERAAN MASYARAKAT DI KELURAHAN CIMINCRANG BANDUNG Latifah Adnani; Trisa Nur Kania
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 6 No. 1 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i1.1460

Abstract

Most of the Cimincrang people originally came from their own fields. In connection with the development of areas that make Cimincrang residents their land must be sold to the government and housing developers because the Cimincrang area will be the center of the administration of the City of Bandung 2 primary and commercial area, so residents can no longer run the agricultural sector. Many residents who turn jobs become traders, motorcycle taxis driver, factory workers, casual daily workers. Due to the increasing needs of the community while the ability of citizens is limited, so to meet their daily needs and to increase business capital, many of them use the services of loan sharks whose loan repayments are considered burdensome. This condition prompted several community leaders in the Cimincrang region to hold a meeting to establish Baitul Mal wat Tamwil Insan Madani (Iman), a microfinance institution helping the people in the economic sector. The purpose of this study is to determine the role of Baitul Mal wat Tamwil (BMT), the welfare of the community in Cimincrang Village, Bandung, and the role of BMT in improving the welfare of the community in Cimincrang Village, Bandung. This study uses a qualitative approach with descriptive methods. Based on the research results, the residents of Cimincrang Urban Village were greatly helped by the presence of the BMT Faith, because they have not been in debt with loan sharks anymore, and funds from BMT are not difficult to obtain, basically trust.
PERAN SISTEM INFORMASI AKUNTANSI PADA UMKM DI WILAYAH SUMSEL (STUDI KASUS TRAVEL PO BHW) Rika Henda Safitri; Bunga Aulia; Riska Tharika
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 6 No. 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i2.1466

Abstract

This paper aims to analyze and improve the profitability of UMKM in the South Sumatra region. This paper takes samples from travel service UMKM in South Sumatra, namely PO Batang Hari Wisata. PO BHW Travel is one of the travel offices in Palembang, South Sumatra. This company has been serving trips with various routes. This research intends to provide a useful information system for businesses like PO BHW Travel.The type of data used in this study are primary and secondary data. Data collection techniques used in the form of secondary data obtained from trusted journals and articles, as well as from books and other references. Primary data obtained are from the results of field studies through observations about PO BHW Travel. Data obtained from several sources, by conducting interviews with PO BHW Travel owners and direct observation to the business location in the form of ticket sales counters.It is expected that with the existence of an accounting information system, this travel business can overcome problems in its operations, particularly in terms of recording and providing financial information.
PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY Radian Atho' Al-Faruqi
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 7 No. 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2264

Abstract

The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay.

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