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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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FACTORS AFFECTING CAPITAL EXPENDITURES AND COMMUNITY WELFARE IN KALIMANTAN Malini, Helma
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.v8i2.4316

Abstract

From centralized to decentralized systems provides new hope for most provinces in Indonesia. With government decentralization, it means that management authority will be distributed from the center to the regions. This study aims to examine and prove whether Locally-Generated Revenue (Pendapatan Asli Daerah–PAD), Special Allocation Fund (Dana Alokasi Khusus-DAK), General Allocation Fund (Dana Alokasi Umum-DAU), Profit-Sharing Fund (Distribusi Bagi Hasil–DBH) affect capital expenditure and community welfare in Kalimantan. The population in this study are districts and cities in Kalimantan, consisting of 47 districts and 9 cities. The method used to determine the sample is purposive sampling, which selects samples with certain criteria. From a population of 56, this study examines a sample of 49 observations (42 districts and 7 cities). The results show that PAD, DAK, DAU, and DBH positively impact capital expenditure in Kalimantan. However, capital expenditure has no effect on community welfare in Kalimantan.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BUS DAN UUS ANTARA SEBELUM DAN SELAMA PANDEMI COVID-19 Asmirawati, Asmirawati; Kurniati, Mia
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.v8i2.4332

Abstract

This study aims to analyze the financial performance of Islamic commercial banks and Islamic business units between before and during the pandemic. This study uses an analysis of the soundness of banks known as CAMEL, which is proxied into the ratio of CAR, NPF, ROA, BOPO and FDR. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of two or more properties and objects studied in a certain frame of mind. This study uses monthly financial reports in 2019-2020. The population of this research is Islamic commercial banks and Islamic business units that issue monthly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show significant differences in the CAR ratio of Islamic commercial banks, NPF of Islamic commercial banks and Islamic business units, BOPO of Islamic business units, and FDR of Islamic commercial banks. Meanwhile, there was no significant difference between before and during the pandemic for the ROA of Islamic commercial banks and Islamic business units, BOPO of Islamic commercial banks, and FDR of Islamic business units.
DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Jauhari, Nanda Amelia; Segarawasesa, Fajar Satriya
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.v8i2.4378

Abstract

This study aims to analyze and provide empirical evidence on the effect of firm age, foreign ownership, board of commissioners, audit committee, and industry type on corporate social responsibility disclosure. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019, totalling 180 companies. The sampling technique used is the purposive sampling method with a total sample of 96 companies that met the criteria for the research samples. This study applies a quantitative approach with secondary data types. Data collection uses documentation techniques. Data analysis uses descriptive analysis and multiple regression analysis employed SPSS version 21 program. The results show that the company’s age, the board of commissioners and the type of industry have a positive effect on the disclosure of corporate social responsibility, while foreign ownership and the audit committee do not affect the corporate social responsibility disclosure.
Analisis Sensitivitas Rasio CAMEL dan Metoda ALTMAN Sebagai Alat Untuk Memprediksi Kebangkrutan Usaha Bank (Studi Kasus Pada PT. Bank Century, TBK) Angga Kurniawan; Beni Suhendra Winarso
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 1 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i1.2

Abstract

Abstrak
ANALISIS PENGARUH SUMBER PENDAPATAN DAERAH TERHADAP BELANJA MODAL DAN PENGARUH BELANJA MODAL TERHADAP BELANJA PEMELIHARAAN DALAM REALISASI ANGGARAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH DAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA TAHUN 2006-2010 Kurniawati Nursepti Ariyani; Rohmad Yuliantoro
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 1 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i1.6

Abstract

The allocation of capital expenditure especially on infrastructure expenditure on local financial budget, is very important, because it can increasing public service. The increase of public service will also increase the own revenues. The increase ot own revenues will endorse the economic productivity. Local goverment also needs transfer fund from the central goverment, for development. It means that capital expenditure is depends on own revenues and transfer fund.Capital expenditure partially used to funding maintenance expenditure. It means the policy of local goverment on the spending of capital expenditure will effects on maintenance expenditure. The research aimed to see the effect of resource of revenues that consist of own revenues and transfer fund to capital expenditure, and the effect of capital expenditure to maintenance expenditure in regions/municipals in Central Java and Yogyakarta province.The result shows that own revenue is effecting the capital expenditure, but transfer fund is not effected by the capital expenditure, the capital expenditure is effecting the maintenance expenditure.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN DAGANG DI BURSA EFEK INDONESIA Andi Sulistiyanto; Arif Sapta Yuniarto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 2 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i2.9

Abstract

Time difference between financial statement and auditing opinion date indicates the amount of time needed in auditing settlement period. This condition can affect the punctuation of the information published and will inflence market reaction towards the lengthy information. It will also the level of uncertainly based on the published information in the auditor’s financial. Statement in which containing company’s profit information. This study aims to measure the factors which affect audit delay. They are profitability, company size, and the size of the public accountant. The population of the study is the trading companies registered in Indonesian Stock Exchange in the period 2006-2010. Sampling technique employed in this study is the purposive sampling with the total sample of 23 companies. The result of the study shows that the profitability, company size, and the size of the public accountant have significant influence towards audit delay.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA Nunuk Suryaningsih; Alia Ariesanti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 1 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i1.10

Abstract

Recent years many companies are increasingly recognizing the importance of implementing a program of corporat social resposibility (CSR) as part of ots business srategy. Intense competition in the business word sometimes makes the company justifies any means to increase profit with lower costs, thus resulting in corporate social responsibility aside. The study was conducted to provide empirical evidence of the influence of CSR on corporate profitability.                This study used a sample of 20 companies listed on the Stock Exchange of manufacturing the 2005-2009 period. The research data obtained from annual financial reporting issued by the company each year. Determination of the sample using purposive sampling method. Testing the hypothesis using a simple linear regression analysis.                The results show that the disclosure of CSR effect company profitability when viewed using the Return of Equity, but had no effect on Return on Assets and Return on Investment. In addition, the study provides empirical evidence that there are differences in the scope of the disclosure of Corporate Social Responsibility between in periods before and after the enactment of Law No.40 of 2007 regarding Limited Liability Company.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN SISTEM INFORMASI (Studi pada Pemerintah Daerah Kabupaten Bantul) Muhammad Erwin Prasetiya; Rohmad Yuliantoro
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 1 No. 2 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i2.11

Abstract

The main purpose of this research is to examine the inflence of performance expactation of business and social factor, factor the suitability of assigments of interest utilizing information system and test the influence of conditions that facilitate user and system utilization onformation of interest in the use of information system has brought a very fundamental changes for the organization whether private or public organizations.                Therefore, information system become very important in determining competitiveness and the ability of the company to improve business performance in the future. Population in this research in Goverment employees Bantul Regency. The technique to gather sample is judgmental technique (purposive).                Data collected by using a questionnaire. 146 questionnaire returned from 200 sent and only 115 that can be processed. Data analysis was done using regression technique. The yhpothesis of this research was tested by using a two-equation of regression.                The results of this research show thaat performance expectations, expectations of business, social factors, and the suitability of the tasks affect the interest of the utilization of information systems. The conditions that facilitate user do not affect the use of the system of information and interest of the utilization of information systems affect the use of system information.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN SYARI’AH SESUAI PSAK No. 101 Wasilaturahmi Siregar; Khusnul Hidayah
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.v2i2.12

Abstract

This research to determine differences in accounting students perceptions of the ethics financial shari’ah statement in accordance with SFAS No. 101. The analysis was based on respondents answers were obtained through questionnaires distributed at Private Colleges and Universities Public Islam. Population of this study is that accounting students are in Private Colleges and Universities Public Islam. This study uses purposive sampling method. Samples were taken from six semesters of accounting students and eight who have taken courses Accounting Theory. To test the validity of the data used Pearson correlation, to test the reliability of the data used Cronbach Alpha while the data used to test the normality Kolmogorov-Smirnov, and the data used to test for differences Independent samples t-test. The results are hypothesis 1, hypothesis 2, hypothesis 4, and 5 are acceptable hypothesis that there are differences in the perception of earnings management, misstatements in the financial statements, cost-benefit, and responsibility to the users of financial statements Shariah between accounting students at university Private Higher Islam and Higher Education General. And hypothesis 3 was rejected, ie there is no difference between the perceptions of disclosure of accounting students in Private Colleges and Universities Public Islam.
MODERASI PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK DALAM PENGARUH PENGETAHUAN ANGGOTA DPRD TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH Candra Winata; Dewi Amalia
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.v2i1.13

Abstract

A change in the characteristics of the traditional budget to budget performance requires legislators to understand the changes. This causes the function of members of parlement to be very important in the process of preparation, approval, and oversight the budget. Independent variable are knowledge of local legislators about the budget. Dependent variable is local financial control. Moderating variable are public participation and public policy transparancy.Respondents in this study are legislative assembly at regency and city of Bima, Nusa Tenggara Barat Province. The data was collected by the survey. Data analysis techniques using simple linear regression and using moderated regression analysis. The result of this study indicated that first, knowledge of the legislators about the budget have effect to the local financial control.  Second,  public participation able to moderate the effect of participation in knowledge of legislators about the budget to the local financial control. Third, the transparency of public policy able to moderate the effect of knowledge of legislators about the budget to the local financial control.

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