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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
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 SIFAT MACHIAVELLIAN, KARAKTER PERSONAL, DAN KINERJA PEGAWAI TERHADAP PERILAKU DISFUNGSIONAL AUDITOR (Studi Empiris pada Perwakilan Inspektorat di Provinsi Banten) Setiyani, Laras; Saud, Ilham Maulana
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.v5i2.278

Abstract

This study aims to analyze the effect of Machievellian traits, personal character, and employee performance on the dysfunctional behavior of auditors at the Inspectorate Representative in Banten Region. Subjects in this study were internal auditors who worked in the inspectorate with supervisory and auditor positions taken 3 places, namely: the city of Tangerang, the city of South Tangerang and the district of Tangerang. The sample amounted to 103 respondents using convenience sampling method. The analytical tool used is SPSS. Based on the analysis that has been carried out, the results showed that: (1) the effect of Machievellian traits was not found to significantly influence the dysfunctional behavior of auditors, (2) the effect of internal locus of control significantly affected the dysfunctional behavior of auditors, (3) the effect of turnover intention significantly affected dysfunctional behavior of auditors, (4) the effect of employee performance has a significant effect on auditor dysfunctional behavior.
STRUKTUR KEPEMILIKAN DAN FINANCIAL DISTRESS: STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Munandari, Dhealelia; Suryana, Putu Ayu Indira Savitri
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.v8i1.3395

Abstract

The purpose of this study was to determine the effect of institutional ownership, insider ownership, government ownership and foreign ownership on the likelihood of companies experiencing financial distress. The sample used is 20 food and beverages companies listed on the Indonesia Stock Exchange for the 2017 - 2019 period. The research method used is using logistic regression analysis. Foreign ownership has a significant influence on the likelihood of financial distress. Meanwhile, institutional ownership, insider ownership and government ownership do not have a significant effect on the likelihood of financial distress in this study.This study aims to determine the effect of institutional ownership, insiderownership, government ownership and foreign ownership on the likelihoodof companies experiencing financial distress. The sample used is 20 foodand beverages companies listed on the Indonesia Stock Exchange for the2017 - 2019 period. The research method used is using logistic regressionanalysis. Foreign ownership has a significant influence on the likelihood offinancial distress. Meanwhile, institutional ownership, insider ownership andgovernment ownership do not have a significant effect on the likelihood offinancial distress in this study.
PENGARUH DANA KAPITASI DALAM MENINGKATKAN KUALITAS LAYANAN PADA FASILITAS KESEHATAN TINGKAT PERTAMA DI YOGYAKARTA Shofiyah, Indah; Bastian, Indra
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.v7i2.2925

Abstract

This study aims to investigate the effect of capitation in improving the service quality at primary care in Yogyakarta province. Variables in this research are incentives and the proportion of capitation. This research use financial and performance primary care reports which collected from Health Agency in Yogyakarta Province. Data was successfully processed were 62 reports. The results of this research show that incentives and the proportion of capitation statistically influence in improving service quality, on the other side proportion of capitation funds statistically does not strengthen relationship between incentives and service quality.
THE EFFECT OF CORPORATE GOVERNANCE ON BANK EFFICIENCY IN INDONESIA Aisa, Nabila Na'ma
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.v5i2.2551

Abstract

The objective of this study is to investigate the effect of board size, audit committee size, and institutional ownership as corporate governance variables on bank efficiency in Indonesia. The populations in this research are all banks listed in Indonesia Stock Exchange (IDX) during the period of 2010-2013. Using purposive sampling, 28 banks are selected as the sample. The data are secondary data from the financial statements and annual reports of the banks. Panel data regression is employed to analyze the data.The findings show that board size has significant negative effect on the efficiency of banks. Other corporate governance variables, audit committee size and institutional ownership, give no significant influence on bank efficiency in Indonesia
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Azis, Safira Nurmalika; Rahardjo, Shiddiq Nur
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.v7i2.2797

Abstract

This study aims to examine whether financial ratios have an influence on financial distress. The dependent variable in this study is financial distress which is measured using a dummy variable. The independent variables in this study are CAR, NPL, ROA, ROE and capital structure. In addition, this study also uses the Altman model to determine the level of bankruptcy in banks This study also uses dummy variables to find out which banks are healthy and unhealthy. Hypothesis testing of this study was carried out using logistic regression analysis. This study provides statistical results that show that the CAR has a negative and significant effect on financial distress, ROA has a negative and significant effect on financial distress and the capital structure has a positive and significant effect on financial distress. Whereas NPL and ROE do not have an influence on financial distress.
ANALISA MANFAAT PEMBIAYAAN GADAI EMAS SYARIAH: STUDI KASUS BANK SYARIAH MANDIRI-TOMANG RAYA Bahari, Natasha Putri; Nugroho, Lucky; Badawi, Ahmad; Hidayah, Nurul
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.v8i1.3698

Abstract

One of the superior products that distinguish between Islamic banks and conventional banks is Rahn or a pawn. However, these products are not owned by all Islamic banks. Furthermore, one of the sharia banks that have gold Rahn products or sharia gold pawn financing is Bank Syariah Mandiri (BSM), where BSM is also the largest Islamic bank with assets in Indonesia. This study aims to analyze the use of Islamic bank gold pawn financing for the community. The method used is a qualitative descriptive method with primary data. The sample used is customers of the BSM Tomang Raya Branch who have gold pawn financing facilities, amounting to 30 customers. The research questions are (i) What are the characteristics of the customers of sharia gold pawn financing;(ii) How is the use of Islamic gold pawn financing. The results of the research show that the majority of the age range of customers for sharia gold pawn financing is productive age (30-49 years), the majority of the sexes are women, the occupation of the majority of customers is private employees, the majority of customers› income is> IDR 5,000,000 per month. , the majority of customer education is S-1 and the religion of the majority of customers is Muslim. In addition, the use of borrowed money from sharia gold pawn financing is intended for consumer needs.
ANALISIS BELANJA LANGSUNG DAN PELAPORANNYA PADA DINAS KESEHATAN KABUPATEN TEMANGGUNG Jazilah, Faridatul; Panggiarti, Endang Kartini
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.v7i1.2457

Abstract

The purpose of this study is to analyze direct expenditure and reporting to the Health Office. The data used is secondary data. Data collection techniques using documentation in the form of financial statements of the Health Office. The method used is quantitative descriptive method. The results of the study showed that the Health Office in Temanggung Regency had already realized the direct expenditure budget and reported in accordance with PP No. 71 of 2010.
MANFAAT AKUNTANSI BASIS AKRUAL: STUDI KASUS PADA ENTITAS PEMERINTAHAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA, INDONESIA Tasri, Ansharullah
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.v6i1.2555

Abstract

Pelaporan berbasis akrual bermanfaat dalam mengevaluasi kinerja pemerintah terkait biaya jasa layanan, efisiensi, dan pencapaian tujuan. Dengan pelaporan berbasis akrual, posisi keuangan pemerintah daerah dan perubahannya serta bagaimana pemerintah daerah mendanai kegiatannya dapat diidentifikasi dan diukur secara tepat. Penelitian ini bertujuan untuk mengeksplorasi manfaat akuntansi akrual. Terdapat lima indikator yang digunakan untuk menilai tingkat manfaat yaitu penilaian kinerja, pelayanan publik, kebutuhan arus kas, alokasi sumber daya, dan kewajiban akuntabilitas. Masih sedikit literatur yang menjelaskan tentang manfaat informasi akrual di Pemerintah Indonesia. Hal itu dikarenakan kewajiban pelaksanaan akuntansi akrual baru berlaku untuk periode pelaporan 2015. Oleh karena itu penelitian ini bertujuan mengeksplorasi manfaat akuntansi akrual pada internal pemerintah. Selain itu, tujuan penelitian ini juga untuk mengetahui manfaat akun-akun akrual terhadap kinerja pemerintah. Responden yang digunakan pada penelitian ini sejumlah 80 orang yaitu sekretaris dan kepala sub bagian keuangan yang ada pada 40 SKPD/OPD pada Pemerintah Daerah Daerah Istimewa Yogyakarta. Penelitian dilakukan dengan memberikan kuesioner yang berisi pertanyaan dengan jawaban skala likert 1-5 atau pada kategori paling rendah sangat tidak bermanfaat dan pada kategori paling tinggi sangat bermanfaat. Penelitian ini menggunakan analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa akuntansi akrual bermanfaat berdasarkan penilaian terhadap lima indikator yang terdapat pada penelitian ini.
KETERKAITAN KINERJA KEUANGAN DENGAN HARGA SAHAM: STUDI PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI Rahayu, Tri Puji; Winarso, Beni Suhendra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 8, No 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i2.4450

Abstract

This study aims to investigate the effect of profitability ratios, liquidity ratios, activity ratios and leverage ratios on the stock prices of agricultural sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique in this study is the purposive sampling method. The type of data is quantitative research. The data sources used in the study are secondary data from the IDX website and the official website of related companies. The results show that the return on investment, earnings per share, quick ratio, and total assets turnover positively affect stock prices, while the return on equity, return on assets, current ratio, and debt ratio have a negative effect on stock prices.
PENGARUH MOTIVASI, KOMPLEKSITAS TUGAS, DAN INSENTIF MONETER TERHADAP KINERJA INDIVIDU Azzardina, Aulia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 8, No 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i2.4219

Abstract

This study investigates the relationship between motivation and task complexity on performance. Monetary incentives are involved in this study as a moderating variable. The motivation examined in this research is intrinsic and extrinsic motivation. A 2x2 quasi-experiment has been conducted and involving 66 university students. Two and three-way ANOVA are used for hypothetical testing. The result shows that individuals with intrinsic motivation have shown better performance than those with extrinsic motivation. After individuals have faced more complex tasks, they achieved lower scores than those who faced less complex tasks. Prior studies suggested that motivation could be destructed by monetary incentives. However, there is no interaction proof when moderating variable is involved. The relationship between motivation and performance is not influenced by monetary incentives. In line with it, the relationship between task complexity and performance is also not strengthened or weakened by the given monetary incentives information. Thus, monetary incentives failed to influence the relationship between motivation, task complexity and performance.

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