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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 216 Documents
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Beyond Formal Accountability: A Prophetic Social Science Perspective on Waqf Governance Nurngaini, Siti; Sholihin, Mahfud; Fatmawati, Dewi
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.14692

Abstract

This study critically examines the practices and underlying dynamics of accountability within a waqf management institution by exploring how accountability is constructed, enacted, and experienced through the lens of Kuntowijoyo’s Prophetic Social Science. Adopting a qualitative case study approach, the research focuses on the Sultan Agung Waqf Foundation in Semarang, Indonesia. Data were collected through in-depth interviews, observations, and document analysis, and subsequently analyzed using thematic analysis guided by Kuntowijoyo’s framework of Prophetic Social Science. The findings reveal that accountability within the institution extends beyond administrative and legal-formal dimensions, encompassing the values of humanization, liberation, and transcendence. It suggests that accountability in waqf institutions is not merely procedural but reflects a form of prophetic practice oriented toward social welfare and spiritual responsibility. This study contributes to the literature on Islamic accountability by illustrating how prophetic values can be operationalized within waqf governance, offering a more holistic and value-driven perspective. Practically, the findings suggest that waqf managers should integrate ethical and spiritual values into formal accountability systems to enhance transparency, social impact, and long-term sustainability.
Intrinsic Motivation and Local Tax Compliance: An Exploratory Study in the Hospitality Sector Maulana, Aviandi Okta; Sibarani, Blasius Erik
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.14747

Abstract

This study identifies the intrinsic drivers of local tax compliance in the Indonesian hospitality sector, especially in Yogyakarta, and explores how business actors’ perceptions and experiences influence the optimization of regional tax revenue. Using a convergent mixed-methods design, the research employed a five-point Likert-scale survey with open-ended items administered to 31 personnel responsible for tax matters through purposive snowball sampling. The quantitative data were analyzed descriptively, while the qualitative responses were examined thematically. The study reports a consistently high level of intrinsic motivation among hospitality taxpayers, with item means ranging from 4.39 to 4.45. It suggests that the respondents perceived tax compliance as a meaningful contribution to social welfare and regional development. The qualitative findings indicate that intrinsic motivation grounded in ethical responsibility is a key predictor of timely tax payments and accurate reporting. Perceived regulatory fairness, constructive responses from tax authorities, adequate taxpayer knowledge, and clear government communication all enhance both capacity and willingness to comply. Incentives and penalties also play a role in reinforcing compliant behavior. This study provides a valuable reference point for understanding intrinsic motivation in local tax compliance. The study contributes to the literature by applying CET to Indonesia’s self-assessment system. It offers new insights into the psychological drivers of compliance in local tax environments. The research highlights how intrinsic motivation contributes to tax compliance through constructive interaction between taxpayers and the government.
Political Connection and Compensation: The Moderating Role of Corporate Governance and Ownership Type Sulistia, Noni; Kresnawati, Etik
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.14985

Abstract

This study examines the effect of political connections on executive compensation, with corporate governance and ownership type as moderating variables. Drawing on agency and political economic theories, political connections may distort compensation-setting processes by increasing executives’ bargaining power and reducing alignment with shareholder interests. Using a quantitative approach, this research analyzed 2,977 firm-year observations from state-owned and non-state-owned enterprises listed on the Indonesian Stock Exchange between 2018 and 2023. A random-effects panel-data regression model was employed. The results revealed that political connections increased executive compensation, as hypothesized. The effect was more pronounced in organizations exhibiting superior corporate governance, as indicated by the independence of the Board of Commissioners (BoC). Meanwhile, the independence of BoC might inadequately reflect substantive independence within politically embedded corporate contexts. Theoretically, this study enriches the literature on emerging markets by highlighting how corporate governance legitimizes the utilization of political connections within a fragile institutional context. As the findings indicate that political connections can elevate executive compensation even under ostensibly strong governance structures, this study provides practical implications of strengthening substantive board independence and enhancing transparency in compensation-setting processes.
Ending the Stick and Embracing the Carrot: The Middle Way of Spin-Off Policy in Indonesian Islamic Banking Pramono, Sigit; Anwar, Saiful; Hakim, Adril; Setiawan, Aziz Budi; Risza, Handi; Mahmud, Gustofan; Arijuddina, Abdul Mujib
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.14987

Abstract

The implementation of the P2SK Law has triggered debate over the mandatory spin-off of UUS from BUK into BUS. This study examines the arguments from both sides to identify potential areas of consensus. It finds that poor communication, particularly on the "purification" issue, has fueled disagreement. Consequently, stakeholders missed the chance to propose a voluntary spin-off mechanism to OJK. Such a proposal should be supported by affirmative government action to grow the Islamic banking sector. This study aims to critically integrate insights from literature and expert perspectives by examining competing arguments surrounding the spin-off policy to develop a robust and evidence-based direction for its optimal design and implementation. It employs a mixed methodology utilizing a structured literature review, in-depth interviews, and FGDs with key stakeholders selected through purposive sampling. The study also incorporates sentiment analysis and utilizes NVivo for thematic mapping and matrix coding. The findings reveal a high degree of discursive convergence between proponents and opponents, identifying the "Middle-Way Policy" as the primary area of consensus. The analysis shows that both groups align on the necessity of regulatory incentives ("carrots") and readiness-based criteria rather than forced compliance ("sticks") to ensure the sustainability and efficiency of the Islamic banking industry. This study recommends that the OJK needs to develop policies that reflect shared goals to expand the Indonesian Islamic banking market share. Importantly, it urges avoiding blanket mandatory spin-offs, as these may harm smaller UUS and unfairly burden regulators.
Adaptability, Digital Transformation, and Financial Performance: The Moderating Role of Transformational Leadership in Private Higher Education Lathifah, Fidela Alby; Pratolo, Suryo; Utami, Tiyas Puji
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.15697

Abstract

The study aims to examine the impact of adaptability and digital transformation on the financial performance of Private Higher Education Institutions (HEIs) in Indonesia, with transformational leadership as a moderator variable. Motivated by the escalating competition within the higher education sector, this research posits that private institutions must enhance their adaptive capacities and strategically leverage digital transformation to achieve sustainable financial performance. The study was conducted through a survey of 281 senior leaders with financial decision-making authority from Private HEIs across Indonesia. Data analysis uses the Partial Least Squares method of Structural Equation Modeling. The results demonstrate that both adaptability and digital transformation positively affect financial performance. While transformational leadership functions as a pure moderator, it significantly strengthens the positive relationship between digital transformation and financial performance, but weakens the effect of adaptability on financial performance. This study offers a theoretical contribution to the literature on strategic management in HEIs, particularly in Private HEIs, and provides practical implications for leaders of private institutions seeking to foster transformational leadership and optimize digital technology integration to enhance financial performance.
Halal Awareness as a Boundary Condition in Halal Consumer Behaviour: Evidence from Gen Z in Indonesia and Malaysia Prakoso, Budi; Satria, Muhammad Rizal; Mubassiran, Mubassiran
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 13 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v13i1.15869

Abstract

This study addresses a gap in halal marketing literature by examining halal awareness not only as a direct predictor but also as a moderator in the relationship between halal brand perceived quality and halal purchase intention among Generation Z consumers in Indonesia and Malaysia. A cross-sectional survey of 420 Muslim respondents aged 18–27 was conducted. Then, the primary data gathered were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that halal brand perceived quality significantly enhances purchase intention, while halal awareness also plays an important direct role in shaping consumers’ behavioural intentions. More importantly, halal awareness strengthens the relationship between perceived quality and purchase intention, indicating that consumers with higher awareness are more responsive to halal quality signals. The results are consistent across both countries, suggesting that the underlying behavioural mechanism is stable despite differences in institutional contexts. This study contributes theoretically by integrating the Theory of Planned Behaviour, signalling theory, and the Elaboration Likelihood Model, and by positioning halal awareness as a boundary condition in halal consumer behaviour. Practically, the findings suggest that firms should complement improvements in halal product quality with targeted efforts to enhance consumer awareness, as this can strengthen the impact of quality signals and more effectively drive purchase intentions among Generation Z consumers.

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