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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 178 Documents
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ENGARUH KAPASITAS SUMBERDAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN VARIABEL INTERVENING SISTEM PENGENDALIAN INTERN PEMERINTAH Studi pada Satuan Kerja Perangkat Daerah Kota Cirebon Puspita, Deasy Hary Rahman; Amalia, Dewi
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i2.32

Abstract

he quality of local government financial reporting is influenced by several factors: human resources capacity, information technology utilization, and system of government internal control. Independent variable in this research are human resources capacity, information technology utilization, and system of government internal control as intervening variable, and quality of local government financial reporting as dependent variable. Respondents on this research are SKPD’s accounting departement in Cirebon. This research use purposive sampling with 84 respondents. The result found that human resources capacity have influence toward quality of local government financial reporting, while information technology utilization, and system of government internal control have not influence toward quality of local government financial reporting. The human resources capacity and information technology utilization have influence toward system of government internal control. The main requirement testing intervening variable is a variable system of government internal control have influence toward quality of local government financial reporting. The results showed tha system of government internal control have no influence toward quality of local government financial reporting.
Pengaruh Sikap, Norma Subjektif, dan Kontrol Keperilakuan yang Dirasakan Terhadap Niat Mahasiswa Akuntansi Untuk Menjadi Wirausaha Studi Pada Universitas Ahmad Dahlan Yogyakarta Indriyadi, Indriyadi; Sumaryanto, Sumaryanto
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.v1i2.276

Abstract

The research to know influence of attitude, subjective norm, and perceived behavioral control to intention accountancy student become entreprenur. The population is accountancy student at Ahmad Dahlan University. Researcher to use purposive sampling with 40 responden. The result of the research that attitude and subjective norm did't significan influence to accountancy student become entrepreneur. Felt behavior supervision influence to accountancy student at Ahmad Dahlan University become entrepreneur.
PENGARUH LAJU PERTUMBUHAN INFLASI, HARGA MINYAK DUNIA DAN DOW JONES INDUSTRIAL AVERAGE TERHADAP INDEKS HARGA SAHAM GABUNGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011 Pratama, Rully Putra Surya; Kurniawati, Indah
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.v2i2.23

Abstract

This research attempts to influence the inflation growth, the oil price dow jones industrial average to Composite Stock Price Index which is registred in indonesian stock exchange in the period of 2007-2011. The population in this research was the whole index in indonesian stock exchange (ISE). The sample was taken based on sampling purpodive. The data analysis technique used double linier regression. The dependent variable in this research was the growth of Composite Stock Price Index, while the independent variable was the inflation growth, the oil price and dow jones industrial average. The results of this research showed that the almost dependent variable used had effects for the growth of Composite Stock Price Index. The inflation rate growth variable did not have effects on Composite Stock Price Index growth, while the oil price rate variable and dow jones industrial average had effects on Composite Stock Price Index growth. Simultaneously, the independent variables examinedhere had effects on Composite Stock Price Index growth.
MODERASI PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK DALAM PENGARUH PENGETAHUAN ANGGOTA DPRD TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH Winata, Candra; Amalia, Dewi
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.
PENGARUH TEKANAN KETAATAN DAN AUDIT INTERNAL TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN Nafiati, Lulu
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 5, No 1 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v5i1.155

Abstract

This study examines the effect of obedience pressure and internal audit function on fraudulent financial reporting behavior. Realities and previous studies have shown the strong effect of obedience pressure on fraudulent financial reporting behavior. However, few studies that examine mitigation strategies on that effect. This study proposes internal audit function to mitigate the effect of obedience pressure on fraudulent financial reporting behavior.This study uses experimental design 2x2 between subjects with students as surrogate. Hypothesis were tested by using ANOVA test. The results of study show that obedience pressure effect fraudulent financial reporting behavior and the effect is not able to be mitigated by using internal audit.
PENGARUH DANA PIHAK KETIGA, MARGIN KEUNTUNGAN, SERTIFIKAT WADIAH BANK INDONESIA, RETURN ON ASSET, DAN NON PERFORMING FINANCING TERHADAP PEMBIAYAAN MURABAHAH PADA BANK SYARIAH MANDIRI DAN BANK MUAMALAT INDONESIA PERIODA 2009-2013 Amalia, Rizqi; Hidayah, Khusnul
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 4, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i1.37

Abstract

Islamic banks have the same functionality conventional banks as intermediaries of financial services (financial intermediary), has a fundamental duty to collect funds from the public and channeled back to the community in the form of financing facilities. Fund raising is done through savings and investments such, wadiah deposits, savings and time deposits. The distribution of funds is done with some kind of contract as, murabahah, istishna, mudharabah, musyarakah, ijarah, and salam. The purpose of this research is to determine the effect of Third party funds (DPK), profit margin, wadiah certificate of Indonesian Bank (SWBI), return on assets (ROA), and non performing financing (NPF) to murabahah financing. Object in the reserach is Bank Syariah Mandiri and Bank Muamalat Indonesia period 2009-2013. The result of analysis showed by simultan DPK, profit margin, SWBI, ROA, and NPF effect to murabahah financing. Predictive ability of the five variables to financing is 98.7% which is indicated by the amount of adjusted R2 and the rest is influenced by other variables. DPK, and ROA partially positive effect to murabahah financing. SWBI negatively affect to murabahah financing. The profit margin is not a positive influence to murabahah financing and NPF does not negative affect to murabahah financing.
PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODA 2008-2012 Yuliarni, Resti; Kurniawati, Indah
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.28

Abstract

The purpose of this study was to determine how the effect of financial performance on the disclosure of corporate social responsibility (CSR). In this study the company's financial performance is measured using return on asset (ROA), net profit margin (NPM), current ratio (CR), debt to equity ratio (DER), and inventory turnover (INTO). The sample used is secondary data from the Indonesia Stock Exchange (IDX) Annual Report ie companies listed in the Jakarta Islamic Index on the Stock Exchange in the year 2008-2012. Samples were taken by using purposive sampling method and sample selection criteria. The samples used were 38 companies. Based on the results of tests performed by t test NPM and INTO variables significantly influence variable CSR disclosure. While going through the t test can be seen that the variable ROA, CR, and DER no significant effect on CSR disclosure. While based on simultaneous test (F test) ROA, NPM, CR, DER, and INTO simultaneously having an influence on CSR disclosure. R2 is the magnitude of 0.206. This suggests that the major effect of the independent variables are ROA, NPM, CR, DER and INTO the dependent variable is CSR disclosure can be explained by the model equations by 20.6% while the remaining 79.4% is influenced by other factors beyond research.
PENGARUH GENDER, TEKANAN KETAATAN,PENGETAHUAN, KEAHLIAN, DAN PENGALAMAN TERHADAP KUALITAS AUDIT STUDI PADA INSPEKTORAT PROVINSI DIY Wulan, Felia Nawang; Yuniarto, Arif Sapta
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 4, No 2 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i2.159

Abstract

This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality.
ANALISIS PERBANDINGAN PRAKTIK AKUNTANSI TRANSAKSI MUDHARABAH DAN MUSYARAKAH DENGAN PSAK N0 105 DAN 106 DI BMT DANA INSANI Widarusamsi, Fadhilah Puji; Hidayah, Khusnul
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.v2i1.19

Abstract

Islamic Bank or that is widely knew as sharia Bank has been growth significantly in Indonesia. However, it has not been distributed to all society. Then the existing of BMT is able to reach the middle lower society. The accounting standard that based on the sharia principles is the key system on the bank or the sharia principles is the key system on the bank or the sharia finance institution. The application of PSAK sharia has been the obligatory in this institution due to the significant growth of this finance industry. PSAK related to mudharabah and musyarakah is defined in PSAK No.105 regarding musyarakah accounting. The research objective of this research was to examine the accounting treatment over the mudharabah and musyarakah transaction on the BMT Dana Insani, to compare the differences of the concordance between mudharabah accounting transaction treatment on the BMT with the provision of PSAK No.105 and to compare the difference of the concordance between musyarakah accounting treatment on the BMT with the provision of PSAK No.106. Mudharabah and musyarakah would be proxy by including recognition, measurement, disclosure and presentation. The object of the research was BMT Dana Insani. Meanwhile the data being applied were the primary data and secondary data. The data collecting technique were interview and documentation. The analysis data method were carried out with the qualitative descriptive then being analyzed applying the comparative data, that is by comparing between the mudharabah and musyarakah transaction treatment on BMT Dana Insani with the provision of PSAK. The result of the research can be concluded that the application of the mudharabah and musyarakah accounting transaction treatment on the BMT Dana Insani, generally, has been in conformity with the PSAK No.105 regarding to the recognition, measurement, disclosure, and presentation. However, there were some transaction that the recording has not been confirmed with the provision of PSAK No.105 and 106.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN DAGANG DI BURSA EFEK INDONESIA Sulistiyanto, Andi; Yuniarto, Arif Sapta
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.

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