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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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ANALISIS PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN JASA KEUANGAN DI INDONESIA Ilham Maulana
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.v7i1.2455

Abstract

Penelitian ini dilakukan untuk menyelidiki faktor-faktor yang mempengaruhi kinerja perusahaan, terutama yang berhubungan dengan peran corporate governance. Dengan tata kelola perusahaan yang baik kinerja perusahaan dapat bertumbuh. Penelitian ini bertujuan untuk mengetahui penerapan CG yang baik melalui keberadaan dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional dalam meningkatkan kinerja. Dalam penelitian ini kinerja perusahaan diukur dengan Tobin's Q. Penelitian ini dilakukan pada perusahaan sektor keuangan yang terdaftar di BEI pada 2016-2018. Hasil penelitian menunjukkan bahwa dewan komisaris independen berpengaruh positif terhadap kinerja perusahaan, sedangkan kepemilikan manajerial kepemilikan institusional tidak berpengaruh terhadap kinerja perusahaan
ANALISIS BELANJA LANGSUNG DAN PELAPORANNYA PADA DINAS KESEHATAN KABUPATEN TEMANGGUNG Faridatul Jazilah; Endang Kartini Panggiarti
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.v7i1.2457

Abstract

The purpose of this study is to analyze direct expenditure and reporting to the Health Office. The data used is secondary data. Data collection techniques using documentation in the form of financial statements of the Health Office. The method used is quantitative descriptive method. The results of the study showed that the Health Office in Temanggung Regency had already realized the direct expenditure budget and reported in accordance with PP No. 71 of 2010.
PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODA FULL COSTING PADA UKM BERKAH MEBEL DI KOTA JEPARA Tri Haryanto
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.v5i2.2550

Abstract

Penentuan harga pokok produksi sangat penting, karena semakin meningkatnya persaingan yang terjadi antara perusahaan dalam menghasilkan produk-produk yang berkualitas dengan harga yang cukup bersaing. Penelitian ini dilakukan pada UKM Berkah yaitu UKM yang memproduksi barang-barang furniture. Tujuan penelitian ini adalah untuk menganalisis bagaimana pengalokasian dan perhitungan harga pokok produksi di UKM Berkah dengan menggunakan metoda perusahaan dan metoda full costing. jenis data yang digunakan adalah data kuantitatif yaitu berupa analisis dan data biaya produksi, sumber data yaitu data primer hasil wawancara yang dilakukan kepada pemilik UKM dan observasi, serta data sekunder bersumber dari studi pustaka beserta literatur lainnya yang mendukung penulisan penelitian ini. Berdasarkan hasil penelitan dapat disimpulkan perhitungan harga pokok produksi sebagai penetapan harga jual menurut metoda full costing lebih baik dalam menganalisis biaya produksi, hal ini disebabkan perhitungan harga pokok produksi yang dilakukan perusahaan belum memasukkan seluruh unsur biaya seperti biaya penyusutan mesin, biaya pemeliharaan mesin, penyusutan bangunan dan pemeliharaan bangunan.
THE EFFECT OF CORPORATE GOVERNANCE ON BANK EFFICIENCY IN INDONESIA Nabila Na'ma Aisa
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.v5i2.2551

Abstract

The objective of this study is to investigate the effect of board size, audit committee size, and institutional ownership as corporate governance variables on bank efficiency in Indonesia. The populations in this research are all banks listed in Indonesia Stock Exchange (IDX) during the period of 2010-2013. Using purposive sampling, 28 banks are selected as the sample. The data are secondary data from the financial statements and annual reports of the banks. Panel data regression is employed to analyze the data.The findings show that board size has significant negative effect on the efficiency of banks. Other corporate governance variables, audit committee size and institutional ownership, give no significant influence on bank efficiency in Indonesia
ANALISIS PERSEPSI MAHASISWA TERHADAP ADANYA AKUNTANSI FORENSIK Tya Yuli R. Manurung
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.v5i2.2552

Abstract

This study aims to analyze students' perceptions about forensic accounting. As a tool to accelerate the eradication of corruption and combating fraud, forensic accounting is included in the accounting education curriculum, but forensic accounting has not received serious attention from the university. This study analyzes whether there are differences in perceptions about forensic accounting between accounting students of Faculty of Economics and Business, Universitas Sumatera Utara (FEB USU) and Faculty of Sharia, Universitas Islam Negeri Sumatera Utara (FS UINSU). This research is an empirical study with purposive sampling technique in data collection. The sample in this study were 102 respondents, consisting of 67 accounting students of FEB USU and 35 accounting students of FS UINSU. The results showed that there was a significant difference between the perception of accounting students of FEB USU and FS UINSU on forensic accounting.
PENGARUH GAYA KEPEMIMPINAN, KUALITAS KEHIDUPAN KERJA, DISIPLIN KERJA, AUDIT SUMBER DAYA MANUSIA DAN KOMPENSASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN (STUDI PADA PT. PJB UBJOM PLTU TENAYAN) Salim Al’Afif; Siti Rodiah; Linda Hatri Suriyanti
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.v5i2.2553

Abstract

The purpose of this study was to examine the study of leadership style, quality of work life, work disciplin, human resource audits and compensation for employee work productivity. The population in this study were employees who worked at PT. PJB UBJOM PLTU Tenayan in Pekanbaru Riau Provinsi. The sample of study was 98 respondent. The sampling method in this study was saturated sample. The data used in this study is primary data, which is done using a survey method with questionnaires. The processing method carried out is multiple linear regression. Based on the results of the study, it can be concluded that the variables of leadership style, quality of work life, work disciplin and human resource audits negatively affect employee work productivity. While the compensation variable has a positive effect on employee work productivity.
ANALISIS PERBEDAAN KINERJA SAHAM PADA PERUSAHAAN YANG MELAKUKA CORPORATE SOCIAL RESPONSIBILITY DAN PERUSAHAAN YANG TIDAK MELAKUKAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Beni Suhendra Winarso; Indah Kurniawati
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.v6i1.2554

Abstract

The purpose of this study was to examine differences in the performance of stock in a company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in companies listed on the Indonesia Stock Exchange.   Samples of this company is a manufacturing company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in 2013. The stock performance is analyzed by using the ratios earnings price ratio, price-to-book ratio and earnings per share and do independent samples test or Mann Whitney test for testing the significance of differences.  The results of this study indicate that outlines the company's stock performance that does Corporate Social Responsibility has no difference with the stock performance of companies that do not do a Corporate Social Responsibility. This is shown by the results obtained in the analysis of financial ratios which includes price earnings ratio, price to book value and earnings per share.
MANFAAT AKUNTANSI BASIS AKRUAL: STUDI KASUS PADA ENTITAS PEMERINTAHAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA, INDONESIA Ansharullah Tasri
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.v6i1.2555

Abstract

Pelaporan berbasis akrual bermanfaat dalam mengevaluasi kinerja pemerintah terkait biaya jasa layanan, efisiensi, dan pencapaian tujuan. Dengan pelaporan berbasis akrual, posisi keuangan pemerintah daerah dan perubahannya serta bagaimana pemerintah daerah mendanai kegiatannya dapat diidentifikasi dan diukur secara tepat. Penelitian ini bertujuan untuk mengeksplorasi manfaat akuntansi akrual. Terdapat lima indikator yang digunakan untuk menilai tingkat manfaat yaitu penilaian kinerja, pelayanan publik, kebutuhan arus kas, alokasi sumber daya, dan kewajiban akuntabilitas. Masih sedikit literatur yang menjelaskan tentang manfaat informasi akrual di Pemerintah Indonesia. Hal itu dikarenakan kewajiban pelaksanaan akuntansi akrual baru berlaku untuk periode pelaporan 2015. Oleh karena itu penelitian ini bertujuan mengeksplorasi manfaat akuntansi akrual pada internal pemerintah. Selain itu, tujuan penelitian ini juga untuk mengetahui manfaat akun-akun akrual terhadap kinerja pemerintah. Responden yang digunakan pada penelitian ini sejumlah 80 orang yaitu sekretaris dan kepala sub bagian keuangan yang ada pada 40 SKPD/OPD pada Pemerintah Daerah Daerah Istimewa Yogyakarta. Penelitian dilakukan dengan memberikan kuesioner yang berisi pertanyaan dengan jawaban skala likert 1-5 atau pada kategori paling rendah sangat tidak bermanfaat dan pada kategori paling tinggi sangat bermanfaat. Penelitian ini menggunakan analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa akuntansi akrual bermanfaat berdasarkan penilaian terhadap lima indikator yang terdapat pada penelitian ini.
EVALUASI PERHITUNGAN KOS ORGANISASI SEKTOR PUBLIK (STUDI PADA SMK BISNIS DAN TEKNOLOGI BEKASI) Andini Nursetiani
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.v6i1.2556

Abstract

School is a place of education that belongs to the public sector organization and are not established with the sole purpose of seeking profit. Its true purpose is as an educational service and manifestation to achieve one of Indonesia’s goals which is stated in the Preambule of UUD 1945, namely to educate the citizens of the nation. The aim of this research is to analyze how school determine tuition unit cost for its students, to identify unit cost for education using ABC method and to evaluate the comparison between them. This research took place at SMK Bisnis dan Teknologi Bekasi.SMK Bisnis dan Teknologi Bekasi has three study programs such as Teknik dan Bisnis Sepeda Motor (TBSM), Bisnis Daring dan Pemasaran (BDPM) serta Perbankan dan Keuangan Mikro (PBKM). This research focused on the evaluation of unit cost measurement then compare it with ABC method.The result shows that SMK Bisnis dan Teknologi Bekasi implemented conventional method using previous year’s base rate and this method caused less accurate in determining unit cost which every student need to bear. This research can be one of the recommendation on determining school unit cost for upcoming year.
Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan Shella Gilby Sapulette; Kathleen Asyera Risakotta
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.v7i1.2605

Abstract

This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on 42 leasing companies  listed in the Indonesia stock exchange (BEI) period 2016-2018. Independent variables in this research were financial target, external pressure, ineffective monitoring, change in auditor, change of director, and frequent number of CEO’s picture, while the dependent variable was fraudulent financial reporting which measured using earnings management (DACC). This research use multiple linear regression method with 21 SPSS software. The results of this research shows that financial target, ineffective monitoring, and frequent number of CEO’s picture are significant in detecting fraudulent financial reporting. These variables represents three elements in fraud pentagon, namely pressure, opportunity and arrogance.

Page 15 of 21 | Total Record : 206

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