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Annisa Fithria
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annisa.fithria@act.uad.ac.id
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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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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.
Public Sentiment on Sustainable Finance and Implications for Islamic Banks Septiana, Nurul Izzati; Swandaru, Randi; Hudaefi, Fahmi Ali
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.10441

Abstract

This paper attempts to identify the challenges and strategies for implementing sustainable finance in Islamic banking and to analyze public opinion on sustainable finance on the Twitter platform using sentiment analysis. The research methods used in this study are the Analytical Network Process (ANP) method to answer the first research objective and the sentiment analysis method, which can assess public opinion based on emotions and sentiments in a particular text to answer the second research objective. The results of the study identified several challenges and priority strategies for implementing sustainable finance in Islamic banks. They identified the sentiment of words that can be used to design communication strategies to create a positive image for the company because it is associated with sustainable finance. This study may contribute to enhancing the implementation of sustainable finance in Islamic banks and better communicating with the public on this matter.
The Role of Institutional Ownership in Moderating ESG Disclosure’s Impact on Firm Value Fauziah, Fara; Novita, Novita; Fambudi, Imam Nurcahyo
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.10534

Abstract

This study investigates the role of institutional ownership as a moderating variable that amplifies the effect of ESG disclosure on firm value within the Consumer Cyclical industry subsector over the period 2019-2021. Employing a quantitative approach, the study examines the relationship between ESG disclosure and firm value, with institutional ownership as the moderating variable. Leverage, measured by the debt-to-equity ratio (DER), is utilized as a control variable. The research focuses on companies in the Consumer Cyclical subsector listed on the Indonesia Stock Exchange during the specified period, with a sample comprising 38 companies selected through purposive sampling. Secondary data are used in the analysis. The findings reveal a positive effect of ESG disclosure on firm value. Furthermore, the study demonstrates that institutional ownership strengthens the association between ESG disclosure and firm value. This research contributes to the literature by emphasizing the critical role of institutional ownership in moderating the relationship between ESG disclosure and firm value.
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.
Tax Incentives Pathfinder under COVID-19 Pangestuti, Dinik Fitri Rahajeng; Zahiroh, Mun Yah
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.10615

Abstract

This research aims to comprehensively analyze the implementation of tax incentive strategies in mitigating the economic impact of COVID-19, grounded in endogenous growth theory. Utilizing a literature review of 134 articles published between 2020 and 2023, this study evaluates tax incentives as public policy interventions, comparing practices globally to provide insights for Indonesia. The Population, Intervention, Comparison, Outcomes, and Context (PICOC) framework is employed to ensure the validity and reliability of the literature, while Publish or Perish citation metrics assess the quality of sources. Findings indicate that tax incentives strategically counter economic downturns by boosting purchasing power, sustaining businesses, and improving compliance. However, their effectiveness could be enhanced due to a lack of taxpayer awareness. To address this, the study recommends developing more comprehensive, interactive, and measurable socialization programs alongside strengthening the role of Account Representatives in assisting taxpayers. This research contributes to the existing literature by providing a detailed review of tax incentive policies implemented during the pandemic, focusing on Indonesia and comparisons with other Southeast Asian countries. The study aims to offer insights into best practices for designing and implementing tax incentives, particularly in crises, to better align these policies with sustainable economic growth.
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.
Financial Ratios on Reducing Financial Distress Moderated by ESG Disclosure Rosalika, Dina Nilam; Fauziah, Nurul; Sari, Martdian Ratna
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.10739

Abstract

This study investigates the impact of financial ratios—including leverage, liquidity, operational capacity, and operating cash flow—on financial distress while assessing the moderating influence of ESG disclosure. It focuses on 26 energy sector companies listed on the IDX from 2018 to 2022, employing a quantitative approach and purposive sampling method. Nine hypotheses were formulated and tested using multiple and moderated regression analysis. The study found that leverage has a significant negative effect on reducing financial distress. In contrast, liquidity, operating capacity, and operating cash flow ratios were found to impact reducing financial distress positively. This study also confirmed that ESG disclosure could weaken the relationship between liquidity and potential financial distress reduction. However, ESG disclosure does not mediate the relationship between leverage, operating capacity, and operating cash flow to financial distress reduction. This findings lend credence to the applicability of stakeholders theory in explaining the relationship between financial ratios, ESG disclosure and financial distress. It also provides insight for companies on how to prevent and mitigate financial distress. Companies, especially in the Energy Sector, could reduce the potential financial distress by optimizing both financial and non-financial aspects in their annual and sustainability reports.
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.
Behavioral Intention to Adopt Islamic Financial Technology: Theory of Planned Behaviour with Gender Moderation Utami, Budi Barata Kusuma; Wardiwiyono, Sartini; Hawariyuni, Weni; Abduh, Muhamad; Riadi, Imam
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.11041

Abstract

The Islamic banking industry in Indonesia continues to grow, as evidenced by the presence of technology-based services. This study aims to test the application of the theory of plan behavior in explaining customer intention to use Islamic financial technology by adding gender variables as moderators. Primary data were collected from 298 Islamic fintech users through direct and online surveys. The sample was selected based on the purposive sampling technique. Using PLS MGA analysis, this study found that attitude, subjective norms, and perceived behavioral control positively affect the intention to use Islamic fintech, except for perceived behavioral control in the male gender. Using the MGA, Parametric, and Welch-Satterthwait tests, the study also revealed no significant difference between males and females in utilizing Islamic fintech. This study expands the understanding of psychological and social factors in adopting Islamic fintech. It also contributes to the literature by filling the research gap that has not considered gender moderation in adopting Islamic fintech.

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