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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
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 6 Documents
 1 
Search results for , issue "Vol 3, No 2 (2014)" : 6 Documents clear
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.
ENGARUH BIAYA KEAGENAN, TAHAP DAUR HIDUP PERUSAHAAN, KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN UTANG SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Yasfi, Muhammad; Fachrudin, Kurniawan Ali
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.v3i2.33

Abstract

One of the company's main objective was to enhance firm value through increased prosperity of the owners or shareholders. The separation of ownership from management in corporation creates agency problem. Managers who run companies and usually do not have stock ownership may not act in the shareholder’s best interest because they maximize their own wealth.The objective of this research was to examine whether there was an effect of agency cost (dispersion of ownership and managerial ownership), firm life cycle stages, and dividend policy on firm value with debt policy as moderating variable. The population of the study is the manufacturing companies that registered in Indonesian Stock Exchange in the period of 2002–2012. Samples of 88 observations are selected using purposive sampling method. The analysis method of this research was simple regression and Moderated Regression Analysis (MRA).The result showed that dispersion of ownership and firm life cycle stages can influence firm value. The result also showed that debt policy can moderating dispersion of ownership influence firm value.
ANALYSIS OF FACTORS-FACTORS FECTING THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEMS IN. BPR SHINTA PUTRA PENGASIH KULON PROG Kurniawan, Fauzi; Imron, Moch
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.v3i2.34

Abstract

This study aims to examine the influence of user participation, user personal techniques, training and education as well as management support on the performance of accounting information systems at PT. BPR Shinta Putra Pengasih. The samples in this study were all employees of PT. BPR Shinta Putra Pengasih working section of marketing, human resources, planning, administration and reporting, and the public. The sample selection was based on purposive sampling by distributing questionnaires. The analysis model used is multiple linear regression. The results show that management support and training and education programs for employees does not affect the performance of accounting information systems, in this case can be seen at a significance level above 0.05 is equal to 0.407 and 0.126. While the personal techniques and user participation affect the performance of accounting information systems, it can be seen from the significant value for the variable and value engineering 0,045 personal significance for variable user participation 0.016. That means the value of the personal significance of variables technique and user participation below 0.05. So the higher the personal techniques and user participation, then the information system performance will increase.
KINERJA KEUANGAN PADA KOPERASI PENERIMA DANA BERGULIR MODAL KERJA DI DAERAH ISTIMEWA YOGYAKARTA Studi Kasus pada Koperasi Serba Usaha (KSU) BMT An Ni’mah Kotagede Mubiroh, Siti; Winarso, Beni Suhendra
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.v3i2.35

Abstract

Empowerment of cooperatives is part  of poverty reduction through the expansion of employment opportunities and the increase of society incomes. In the framework of economic empowerment and cooperatives income increasing in DIY, the provincial government provide Dana Bergulir Modal Kerja to increase the production capacity of the cooperative.The objective of this research is to analyze the financial performance of cooperatives before and after receiving Dana Bergulir Modal Kerja. The main data that was collected is secondary data. The financial data was analyzed using quantitave analysis using financial ratio analysis and different t-test (paired sample t test) .Result of analysis showed that there are some increases in  debt to total asset ratio and there is no increase in  current ratio, cash ratio, net profit margin ratio, return on asset ratio and return on equity ratio in KSU BMT An Ni’mah Kotagede after receiving Dana Bergulir Modal Kerja.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Vernando, Andreas; Yuniarto, Arif Sapta
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.v3i2.31

Abstract

Auditor in doing a audit is responsible to evaluate whether auditee gets problem in maintainig its existence. One of its indication is auditee gets the financial distress. Therefore, if doubting a capable auditee in maintainig its existence, Auditor commonly brings out going concern audit opinion for giving signalement to investor so that investor does not make the mistake in interpretating the economic decision. The researchs with topics going-concern audit opinion have been comprehensive enough. this is seen of many variables gone into researchs model. However, researchs with topics going-concern audit opinion must be continously renewed. This is caused economy condition that is always dinamic having to research continously. This research purposed to obtain the empirical evidence of factors influencing acceptance going-concern audit opinion. This research focussed for researching manufacture sector which was listed at Indonesian stock exchange from periods 2009 until 2012 used as research sample. the result of purposive sampling method was obtained as many as 39 manufacture companies which fill up sample criterion and the tests of hypotesis use logistic regression analysis. The results of hypotesis test showed that tenure influenced acceptance of going-concern audit opinion
ANALISIS PENGARUH PENGGUNAAN DANA ZAKAT TERHADAP PEMBERDAYAAN MASYARAKAT Studi pada Badan Amil Zakat dan Lembaga Amil Zakat di Yogyakarta Ussolikhah, Ufi Nida; Hidayah, Khusnul
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.v3i2.36

Abstract

This research explains the problem whether the used of zakat funds against Badan Amil Zakat and Lembaga Amil Zakat in Yogyakarta have effect toward society empowerment. This research aim is to obtain empirical evidence of the effect of using zakat fund in Badan Amil Zakat and Lembaga Amil Zakat in Yogyakarta. The data used in this research is primary data. The sampling technique is purposive sampling. Whereas, the method used to gather data is interview and questionnaire. The data were analyzed using validity test, reliability test, classical assumption test and regression test. The result of this research were processed usig SPSS program version 16 for windows indicate the effect of using zakat funds towards society empowerment. It obtained Y =20,089 + 1,294 Y as regression equation. Based on regression equation, the independent variable will change 1,294 for each change in unit of independent variable. In the conclusion, the variable of used zakat fund has an effect toward society empowerment.

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