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All Journal Jurnal Kajian Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) JIFA (Journal of Islamic Finance and Accounting) Kajian Akuntansi
Oktaviani Rita Puspasari
Universitas Kuningan
Religion Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Riset Keuangan dan Akuntansi (JRKA)

 1 
Mekanisme Islamic Corporate Governance Pada Kinerja Bank Umum Syariah Menggunakan Islamic Performance Index Puspasari, Oktaviani Rita
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i2.936

Abstract

This study examine how Islamic Corporate Governance mechanism which are : a number of sharia supervisory board meeting, independent directors, a number of audit committee meeting has an effect to the Islamic Bank performance in Indonesia which meassured by Islamic Performance Index, which proxy by : Profit sharing ratio (PSR), Islamic Income Ratio (IIR) and Equitable Distribution Ratio (EDR).  The sample selection method is purposive sampling and obtained 9 Islamic bank in 5 years period observation with 45 data are being sampled.  Multiple regression analysis is used to analyze the data.  The results shows that a number of DPS meeting have a negative effect  to PSREDR, however positive effect showed for IIR.  Then, independent directors have a negative effect to the PSR and IIR, however it has positive effect for EDR. As well as, negative effect showed by a number of audit committee meeting to PSR and IIR, while a number of audit committee meeting have positive effect for EDR. However the analysis result show that there are no significant effect from independent variable to the Islamic Bank performance which measured by Islamic Performance Index.Keyword:  A number of Sharia Supervisory Board meetings, Independent Directors, a number of audit committee meeting, Islamic Bank Performance.
ANALISIS COST LOANABLE FUND, TARGET LABA DAN RISK FACTOR SEBAGAI DETERMINAN NISBAH PEMBIAYAAN BERBASIS BAGI HASIL PADA BANK SYARIAH DI INDONESIA Puspasari, Oktaviani Rita
Jurnal Riset Keuangan Dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4129

Abstract

Pembiayaan Berbasis Jual Beli dan Kinerja Bank Umum Syariah di Indonesia Puspasari, Oktaviani Rita
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 1 (2016): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v2i1.447

Abstract

This study examine how trade basis financing products which are : murabahah and istishna has an effect to the Islamic Bank performance in Indonesia which meassured by profitability, then the profitability proxied by ROA (return on asset).  The sample selection method is purposive sampling and obtained eleven Islamic bank in 5 years period observation with 53 data are being sampled.  Multiple regression analysis is used to analyze the data.  The results shows that volume of murabahah financing product has negative effect also has no signifficant effect to Islamic Bank performances, istishna’ financing has positive and significant effect to the Islamic bank performance in Indonesia, while salam financing have no balance anymore on the total Islamic Bank financing with many internal and external factors which affected, as well as trade basis financing products has no significant effect to the Islamic Bank Performance.
SISTEM KEUANGAN DESA : STUDI PADA PEMERINTAH DESA DI KABUPATEN KUNINGAN Dendi Purnama; Oktaviani Rita Puspasari
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i2.4050

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi SDM, kualitas data, dukungan manajemen puncak dan pemanfaatan teknologi informasi terhadap penggunaan siskeudes. Populasi dalam penelitian ini adalah seluruh pemerintahan desa di wilayah kabupaten Kuningan sebanyak 361 desa. Sampel dalam penelitian ini sebanyak 190 desa dengan menggunakan rumus slopin dan secara random probability. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil pengujian secara parsial menunjukkan bahwa kompetensi SDM, kualitas data, dukungan manajamen puncak, dan pemanfaatan teknologi informasi berpengaruh positif signifikan terhadap implementasi sistem keuangan desa. Kompetensi SDM, kualitas data, dukungan manajemen puncak dan pemanfaatan teknologi informasi dapat menentukan keberhasilan impelementasi sistem keuangan desa.Kata Kunci: Siskeudes, kompetensi SDM, kualitas data, dukungan manajemen puncak, pemanfaatan teknologi informasi.
ANALISIS COST LOANABLE FUND, TARGET LABA DAN RISK FACTOR SEBAGAI DETERMINAN NISBAH PEMBIAYAAN BERBASIS BAGI HASIL Oktaviani Rita Puspasari
Jurnal Riset Keuangan dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4387

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Cost Loanable Fund, Target Laba dan Risk Factor sebagai Determinan Nisbah Pembiayaan BerBasis Bagi Hasil pada Bank Syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang ada di Indonesia dengan jumlah sampel sebanyak 11 bank. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda.. Hasil pengujian menunjukkan bahwa cost Loanable Fund, target laba dan risk factor baik secara parsial maupun simultan berpengaruh sebagai determinan nisbah pembiayaan berbasis bagi hasil pada Bank Umum Syariah di Indonesia.Kata  Kunci  : Cost of loanable fund, target laba, risk factor, nisbah pembiayaan bagi hasil
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN RITEL DI KABUPATEN KUNINGAN) Enung Nurhayati; Rohmah Tun Nuroh; Oktaviani Rita Puspasari
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 1 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i1.8386

Abstract

This study aims to produce empirical evidence regarding the effect of the effectiveness of internal control, compensation suitability, compliance with accounting rules and unethical behavior on the tendency of accounting fraud in retail companies in Kuningan Regency. The method used is descriptive quantitative method. The population in this study as many as 168 employees with a stratified random sampling, sampling technique so as to produce 119 respondents at retail companies in Kuningan Regency. The data collection method in this study was a questionnaire. The results show that: 1) The effectiveness of internal control, compensation suitability, compliance with accounting rules and unethical behavior affect the tendency of accounting fraud, 2) The effectiveness of internal control has a negative and significant effect on the tendency of accounting fraud, 3) Compatibility of compensation has no significant effect on the tendency of accounting fraud. accounting fraud, 4) compliance with accounting rules has no significant effect on the tendency of accounting fraud, and 5) unethical behavior has a positive and significant effect on the tendency of accounting fraud.Keywords: Effectiveness of Internal Control, Compensation Suitability, Compliance with Rules Accounting, Unethical Behavior, Trends in Accounting Fraud
Co-Authors Amir Hamzah Enung Nurhayati Hernawati, Herni Martika, Lia Dwi Neni Nurhayati Purnama, Dendi Rohmah Tun Nuroh Sri Wijayatri Syarifudin, Syahrul Teti Rahmawati