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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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EVALUASI PERHITUNGAN KOS ORGANISASI SEKTOR PUBLIK (STUDI PADA SMK BISNIS DAN TEKNOLOGI BEKASI) Nursetiani, Andini
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.
ANALISIS KEUNGGULAN KOMPETITIF INDUSTRI JUAL BELI BESI BEKAS PADA UD. MULTI BAJA KUIN CERUCUK BANJARMASIN Supriyanto, Akhmad; Widyarfendhi, Widyarfendhi; Salafuddin, Ilyas
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.v6i2.1424

Abstract

This research aims to identify the effect of key success factors (KSFs) of scrap metal buying-selling industry in Kuin Cerucuk Village Banjarmasin and value chain activities to the competitive advantage of UD. Multi Baja.The population in this study are the UD. Multi Baja Kuin Cerucuk Village Banjarmasin. The sampling technique used is the census method which means that all members of the population are used as samples. The secondary and primary data analyzed are company profiles, value chain, industry analysis and competitive advantage.The results shows that the company value chain activities is the source of competitive advantage which contained in the activities of the company such as, logistics activities cost drivers, operations, company infrastructure, marketing and sales. The key success factors (KSFs) of the industry consist of: economies of scale in the form of product attributes, distribution channels and working capital capabilities are influencing the competitive advantage of the industry. While human resources and technology have moderate influence. This competitive advantage is obtained from the implementation of a low cost strategy and integrated differentiation.
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) Al’Afif, Salim; Rodiah, Siti; Suriyanti, Linda Hatri
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.
DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN Delima, Zamrud Mirah; Zuliyati, Zuliyati
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.v7i2.2871

Abstract

The purposed of this research is to analyze the factors which influence of intellectual capital disclosure. Knowledge of intellectual capital disclosure in the digital era was the important contributing factor to increase performance, professionalism, and sustainable of value excellence for banking companies in Indonesia for performance more optimally. The factors that tested in this research were leverage, earning growth, company size, board of commissioner size, company age, and business complexity toward intellectual capital disclosure. The method of data collecting in this research was taken banking companies which registered at Indonesia Stock Exchange in period 2013 until 2019 as the object. The sampling that used in this research was purposive sampling technique and gained the data of 175 companies which registered at Indonesia Stock Exchange in period 2013 until 2019. The method of analyze that used was multiple regression analysis. The result of the hypothesis testing in this research showed that leverage, company size, board of commissioner size, business complexity had significant influence, where as earning growth and company age were not effect toward intellectual capital disclosure.
PENGARUH PERSEPSI ETIKA BISNIS ISLAM, PERSEPSI KUALITAS PRODUK DAN PERSEPSI KUALITAS PELAYANAN TERHADAP TINGKAT PENJUALAN UMKM KOTA YOGYAKARTA Riana, Intan Resti; Nafiati, Lu'lu'
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.v8i1.3871

Abstract

Masih banyaknya pelaku UMKM yang tidak mencerminkan penerapan etika bisnis Islam menunjukkan pentingnya penelitian terkait etika bisnis Islam.Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi tingkat penjualan Usaha Mikro Kecil dan Menengah (UMKM) di KotaYogyakarta. Determinan tingkat penjualan yang diuji dalam penelitian ini yaitu persepsi etika bisnis islam, kualitas pelayanan dan kualitas produk.Penelitian ini menggunakan metode survei dengan melibatkan responden yang merupakan pemilik UMKM. Metode pemilihan sampel yang digunakanadalah accidental sampling. Pengujian hasil dilakukan dengan menggunakan uji regresi linier berganda. Hasil penelitian menunjukan bahwa etika bisnisislam, kualitas pelayanan dan kualitas produk berpengaruh positif terhadap tingkat penjualan UMKM di Kota Yogyakarta.
PERAN FINTECH (FINANCIAL TECHNOLOGY) DALAM MENINGKATKAN DAYA SAING PRODUK DI UKM INDUSTRI ALAS KAKI CIBADUYUT KOTA BANDUNG Yuniarti, Yuyun; Dinihayati, Erti
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.v6i2.1457

Abstract

Footwear business activities in Cibaduyut, Bandung City are supported by various factors, such as entrepreneurial spirit, facilities, marketing, raw material procurement and capital procurement. This research is a qualitative research with data analysis through triangulation. The purpose of this study is mainly to find out the role of Fintech as one of the financial institutions that support in the field of business capital, especially micro-businesses such as Cibaduyut footwear, one of SME in Bandung City. The results of the study show that the Cibaduyut footwear industry is greatly helped by the existence of this Fintech although in the implementation still faces several obstacles, especially those concerning the knowledge and facilities to support these activities.
PENGARUH INTEGRITAS, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL KERJA AUDITOR: DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING (STUDI KASUS BPKP PERWAKILAN DIY) Mangesti, Citra Ari; Ayem, Sri; Erawati, Teguh
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.v6i1.1368

Abstract

This research examine to analyze and find out whether the auditor's ethics strengthen the influence of auditor's integrity, independence, and professionalism on the quality of the auditor's work. The population in this research is the Financial and Development Supervisory Agency (BPKP). The sample in this research is the auditor who has registered and worked at the Financial and Development Supervisory Agency, have a minimum educational background in Bachelor Accounting. The sampling method uses nonprobability with purposive sampling. Data collection was carried out through the distribution of questionnaires was thirty one questionnaires. Data were analyzed using SPSS version twenty five. The data analysis technique used was multiple linear regression analysis. For moderating analysis were using Moderated Regression Analysis (MRA). T test results show that integrity, independence, and professionalism have a positive effect on the quality of the work of auditors. Auditor ethics have a positive effect and moderate the relationship between the influence of integrity, independence, and professionalism of auditors.
LEGALITAS MEREK DAGANG DAN KEMITRAAN USAHA PADA UNIT PERDAGANGAN BUMDES NIAGARA Kania, Trisa Nur; Adnani, Latifah
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.v6i2.1456

Abstract

Law Number 20 of 2016 in Indonesia regulates brands and geographical indications (hereinafter referred to as Trademark Law). For businesses, making an effort to legalize the brand of the products/services they sell is important, even though in reality, many business actors do not understand this. This study aims to find out, analyze and provide insight into knowledge and understanding of businesses about the importance of a product being given a trademark and legally legalized through trademark registration to the state. Other than that, the other purpose of this research is to provide business partners with an understanding of business partnerships. The research method uses case studies with the consideration that the focus of the research is on contemporary (present) phenomena in the context of real life. The results showed that the business actors did not understand the rules relating to trademark design and procedures for trademark registration and did not understand the business contract with business partners. Therefore, in order to help solve the problems faced by business actors, the community service activities are carried out in stages, namely: provide counseling on regulations and laws related to trademark and assistance in the procedure for trademark registration, as well as assistance in making business contracts with business partners.
STUDI FAKTOR PENENTU KINERJA KARYAWAN PT. HASJRAT ABADI PALU Syamsul, Syamsul; Muhammad, Fadel
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.v7i1.2834

Abstract

This study aims to determine the effect of work environment, work culture, work motivation, job satisfaction, work discipline, and work stress on employee performance. This type of research is quantitative research. The research sample was 63 employees of PT. Hasjrat Abadi Palu. The results of regression analysis show that the work environment, work culture, job satisfaction, and job stress partially have a positive and significant effect on employee performance. Meanwhile, work motivation and work discipline do not have a significant effect on employee performance. The results can be used as a source of information in determining company policies to improve employee performance. In addition, these findings can be used as a reference for further research interested in discussing employee performance.
PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY Al-Faruqi, Radian Atho'
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.v7i1.2264

Abstract

The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay.

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