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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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Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan Sapulette, Shella Gilby; Risakotta, Kathleen Asyera
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.
PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODA FULL COSTING PADA UKM BERKAH MEBEL DI KOTA JEPARA Haryanto, Tri
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.
ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA PRODUK PEMBIAYAAN DI BMT BATIK MATARAM YOGYAKARTA Sartika, Mira Bela; Fithria, Annisa
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 8, No 1 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i1.3802

Abstract

This study aims to determine the accounting treatment of murabahah financing transactions, mudharabah financing, and musyarakah financing and to assess the suitability of accounting treatment for murabahah, mudharabah, and musyarakah financing with PSAK 102, PSAK 105, and PSAK 106 seen from the recognition, measurement, presentation, and disclosure. This research is qualitative research with a descriptive approach. The research object used is BMT Batik Mataram. The data collection techniques used are interviews and document review. The data analysis technique used is descriptive qualitative analysis, namely by analyzing the suitability of murabahah, mudharabah, and musyarakah financing transactions at BMT Batik Mataram with PSAK. Based on the study results, it is concluded that the accounting practices for murabahah, mudharabah and musyarakah financing transactions at BMT Batik Mataram are generally in accordance with PSAK 102, PSAK 105, and PSAK 106. However, BMT Batik Mataram is still not fully following PSAK No. 102 since it still imposes fines when there is a delay in instalments.
ANALISIS KINERJA KEUANGAN BERDASARKAN ECONOMIC VALUE ADDED (EVA) DAN FINANCIAL VALUE ADDED (FVA) (STUDI KASUS PADA PT. NIPPON INDOSARI CORPINDO TBK. TAHUN 2014-2018) Mohamad, Nangsi; Amali, Lanto Miriatin; Dungga, Meriyana Franssisca
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i2.2800

Abstract

Analysis of Financial Performance based on Economic Value Added (EVA) and Financial Value Added (FVA) (Case Study at PT. Nippon Indosari Corpindo Tbk in 2014-2018). Bachelor’s Degree Program in Management, Faculty of Economics, State University of Gorontalo. The principal sepervisior is Lanto Miriatin Amali, S. Sos., M.Si., and the co-supervisor is Meriyana Frsansissca Dungga, SE, MM. The research objective was to find out the financial performance of company based on analysis Economic Value Added (EVA) and Financial Value Added (FVA) from 2014 to 2018 at PT. Nippon Indosari Corpindo Tbk. The research data were obtained through financial statement in Indonesia Stock Exchange in form of company’s annual statement. The research data were secondary data. The research method used quantitative descriptive. The research sample focused on PT. Nippon Indosari Corpindo Tbk at Indonesia Stock Exchange (IDX). The research finding indicated that the result of calculation from economic value added (EVA) and Financial Value Added (FVA) at PT. Nippon Indosari Corindo Tbk listed in Indonesia Stock Exchange (IDX) fluctuated or limit of economic value added and limit of financial value added were dynamic expriencing movement although the condition of value was dynamic (up-down). Yet the average value of both was > 0 (positive) so that it was assumed to have been able to create economic value added and financial value added.
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 Winarso, Beni Suhendra; Kurniawati, Indah
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.
PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODERASI Mukti, Arifin Hamsyah; Winarso, Beni Suhendra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i2.2670

Abstract

The purpose of this study was to investigate effect of profitability and capital structure with variable corporate social responsibility as moderation. The sampling technique in this study using purposive sampling method. The type of data this research is quantitative research with data sources used in the study is secondary data. The result of this research that positively affects the profitability of the company’s value, capital structure does not affect the value of the company, CSR moderating influence on the value of the company’s profitability, and CSR does not moderate the affect of capital structure on firm value
ANALISIS PERSEPSI MAHASISWA TERHADAP ADANYA AKUNTANSI FORENSIK Manurung, Tya Yuli R.
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.
ANALISIS PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN JASA KEUANGAN DI INDONESIA Maulana, Ilham
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
DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA Nasution, Ade Nur Rabbiah; Amalia, Dewi
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 8, No 1 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i1.3824

Abstract

This study aims to examine the factors that determinants of financial management performance in village government. Village financial management is all activities that include planning, implementation, administration, reporting and financial accountability of the village. The Village financial management is carried out based on the principles of governance: transparent, accountable and participatory so that good governance can be implemented in the village government administration system. The object of this research is Panggungharjo Village, Sewon District at Bantul Regency. The variables tested were the capacity of village officials, financial reporting compliance, and quality of supervision of the BPD. The method used in this research is the type of quantitative data which is strengthened by interviews and the samples are the village head, treasurer and BPD in Panggungharjo Village. Data collection in this study was conducted through a survey using a questionnaire technique to 39 respondents and structured interviews with the treasurer and BPD. The results of this study are the capacity of village officials, financial reporting compliance, and the quality of BPD supervision that affect the performance of financial management.  
PERAN SISTEM INFORMASI AKUNTANSI PADA UMKM DI WILAYAH SUMSEL (STUDI KASUS TRAVEL PO BHW) Safitri, Rika Henda; Aulia, Bunga; Tharika, Riska
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.

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