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Annisa Fithria
Contact Email
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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ANALISIS PREDIKSI KEPAILITAN PADA BANK UMUM SWASTA NASIONAL DEVISA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 – 2013 Fadhilah, Sumaniyatun; Kurniawati, Indah
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.
ENGARUH BIAYA KEAGENAN, TAHAP DAUR HIDUP PERUSAHAAN, KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN UTANG SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Yasfi, Muhammad; Fachrudin, Kurniawan Ali
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.v3i2.33

Abstract

One of the company's main objective was to enhance firm value through increased prosperity of the owners or shareholders. The separation of ownership from management in corporation creates agency problem. Managers who run companies and usually do not have stock ownership may not act in the shareholder’s best interest because they maximize their own wealth.The objective of this research was to examine whether there was an effect of agency cost (dispersion of ownership and managerial ownership), firm life cycle stages, and dividend policy on firm value with debt policy as moderating variable. The population of the study is the manufacturing companies that registered in Indonesian Stock Exchange in the period of 2002–2012. Samples of 88 observations are selected using purposive sampling method. The analysis method of this research was simple regression and Moderated Regression Analysis (MRA).The result showed that dispersion of ownership and firm life cycle stages can influence firm value. The result also showed that debt policy can moderating dispersion of ownership influence firm value.
BAITUL MAL WAT TANWIL DAN KESEJAHTERAAN MASYARAKAT DI KELURAHAN CIMINCRANG BANDUNG Adnani, Latifah; Kania, Trisa Nur
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.
PENGARUH INDEPENDENSI AUDITOR, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN AKUNTABILITAS TERHADAP KINERJA AUDITOR Studi Empiris pada Auditor Pemerintah di BPK Jateng Pramana, Ahmad Aji; Yuliantoro, Rohmad
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i2.24

Abstract

The purpose of this study is to determine the effect of auditor independence toward auditor's performance, leadership style toward audit performance, the organization's commitment and accountability auditor toward the performance of auditors. The object of this study was on the State Audit Board Representative of Central Java. The writer took the sampling by simple random sampling through questionnaires. Software used to test the instruments and hypothesis is SPSS version 16.0. The results of the first hypothesis in the independence of the auditor does not affect the performance of auditors, futhermore the results of the second hypothesis that leadership style does not also affect the performance of auditors. However, the results of the third hypothesis is the organizational commitment affect the performance of auditors but the results of the fourth hypothesis is accountability does not affect the performance of auditors. The results of this study should be able to provide additional information and material for relevant literature in the future.
PENGARUH PERTUMBUHAN EARNING PER SHARE, DIVIDEN PER SHARE, RETURN ON INVESTMENT DAN RETURN ON EQUITY TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ 45 Hidayatulloh, Amir; Winarso, Beni Suhendra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.14

Abstract

The objective of this research is to find out the effect of the growth of earning per share, deviden per share, return on investment and return on equity of stock return on registered companies in the LQ 45. The populations of this research are companies in Indonesian Stock Exchange. The sampling technique in this research uses by purposive sampling with the available data in 2005 – 2006, registered in the LQ-45 period 2006 – 2010 respectively, announced a profit and distributing dividends in a row, so that the sample used amounted to 15 companies. The statistical method used is multiple regresion to test a classical assumtion first. T statistical test show that the growth of Earning Per Share effect on stock return H+3, growth Dividend Per Share effect on stock return in the H-5 and H+4, growth of Return On Investment effect on stock return in return H+1, whereas Return On Equity effect on stock return H+3
PENGARUH LOVE OF MONEY DAN IKLIM ETIS ORGANISASI TERHADAP MANAJEMEN LABA: STUDI EKSPERIMENTAL Wardana, Linda Kusumastuti
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.v5i1.156

Abstract

This study is a 2x2 experiment which aims to test the effects of love of money and the ethical climate of the organization on earnings management. This study used 64 students of Master of Accounting. The student decisions represent manager’s belief on performing earnings management when organizational ethical climate and love of money were presented. ANOVA test results indicate that the degree of love of money affects manager’s belief to perform earnings management, organizational ethical climate affects manager’s belief to perform earnings management, and the influence of love of money interact with ethical climate of organization on the manager’s belief to perform earnings management. Thus, all of hypotheses in this study are supported.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PAJAK WAJIB PAJAK BADAN PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI DAERAH ISTIMEWA YOGYAKARTA Irawan, Didik; Ariesanti, Alia
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.
KAJIAN EMPIRIS ATAS PERILAKU BELAJAR, KECERDASAN EMOSIONAL, EFIKASI DIRI TERHADAP STRES KULIAH MAHASISWA AKUNTANSI PADA UNIVERSITAS DI DAERAH ISTIMEWA YOGYAKARTA Wijanarko, Toni Nur; Fachrudin, Kurniawan Ali
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.29

Abstract

Learning behavior, emotional intelligence and self-efficacy is a trait that is on the individual in achieving success. This research study repair Marita et al (2007), in his research stated behavioral variables affect learning and emotional intelligence to the stress of college. This study adds efficacy variables influencing stress in college. This research was conducted with the aim of analyzing whether there is influence learning behavior, emotional intelligence and self-efficacy accounting students against college stress. This study is a survey research on accounting students in Yogyakarta Special Region. The population in this study were students in accounting at the University of DIY and using convenience sampling sample criteria. In this study, using a sample of 294 students. Analysis of the indigenous is used factor analysis, multiple regression, F-test and t-test. The results showed behavioral variables studied, emotional intelligence and selfefficacy variables affect the college stress.
ANALISIS POTENSI DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB P2) DI KABUPATEN GUNUNGKIDUL Hatta, Fitriani; Amalia, Dewi
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 4, No 2 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i2.160

Abstract

According to the law number 28 year 2009 on local taxes and levies, building and land tax is 5 types namely P2 and P3. PBB P2 is the rural and urban areas, PBB P3  is the agricultural sector, fisheries, and mining. PBB P2 central tax formerly be transferred to local taxes. The regulation is effective from the beginning of 2014. Several regions had already been made since the transitional PBB P2 2012. One of the regions that conducted the transfer is in Yogyakarta. The purpose of this research was to study, analyze and concluded about potential of tax in Kabupaten Gunungkidul PBB P2 in 2014 and about the contribution of the PBB P2 in Kabupaten Gunungkidul last year until the year 2014. Based on calculations on the results of potential PBB P2 2104 year, the determination of the target and the realization of tax revenue PBB P2 in 2014 is far from the existing potential. A comparison of potential PBB P2 and the target of PBB P2 is 24,49 %,  it means the determination of the target of PBB P2 is far from the existing potential. A comparison of the potential and the PBB P2 is 21,06 percent, it means the realization of tax revenue PBB P2 is far from the existing potential. In accordance with the results of the calculation of the potential research Abdullah (2012) said that when the budget income, the head of units tend to determine the target under the potential income actually.  The calculation on the contribution indicate the percentage of PBB P2 in Kabupaten Gunungkidul from 2011 up to 2013 has been steadily declining. It means the role of PBB P2 or other contributions to the local revenue starting the year 2011 up to 2013 the less. This is because the realization of local revenue in Kabupaten Gunungkidul from 2011 until 2013 also rose, so as to cause the contribution of PBB P2 to local government revenue decline, although the realization of tax revenue PBB P2 increase from year 2011 up to 2013 .
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Winarti, Dewi; Imron, Moch
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.20

Abstract

Corporate social responsibility is mechanism for a company voluntarily integrated concern for the environment and society. Disclosure of corporate social responsibility has a tendency to influence influential to enhance shareholder value. With the increased value of the company, then investors will be attracted to invest on companies that care a bout the social environment. The growing public awareness of the social environment requires employers not ignore the interests of the social environment around the company. Good corporate governance is a major problem in the management of the administration of the company, the management company that leads the company to more accountable and transparent in every policy of and the result in gactions. Study aims to determine the effect of corporate social responsibility and corporate governance on firm valueto firm size as a moderating variable. There search sample in this study is a manufacturing company listed on the Stock Exchange in the year 2009 – 2012 by using purposive sampling. There are 56 companies that meet the criteria of the study sample. The analysis techniques in this study using multiple linear regression analysis and linear regression analysis testing the interaction (moderated regression analysis / MRA). The results of this study indicate that the disclosure and corporate governance and corporate social responsibility have no effect on firm value. While the size of the company is not able to moderate the influence of corporate social responsibilty disclosure and corporate governance on firm value. So the conclusion all the hypothesis in this study was rejected

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