Jurnal Reksa最新文献

Is Financial Management Mediating the Role of Love of Money and Human Resources Competence in Explaining MSMEs’ Performance? 财务管理是否在对中小微企业绩效的解释中中介了爱钱和人力资源能力的作用?

Jurnal Reksa Pub Date : 2023-03-31 DOI: 10.12928/jreksa.v10i1.7392

Netty Herawaty

引用次数: 0

Turnover Intention in the Hotel Industry: The Employees' Perceptions 酒店行业的离职意向:员工的感知

Jurnal Reksa Pub Date : 2023-03-31 DOI: 10.12928/jreksa.v10i1.7689

Nurul Sukma Lestari, Veithzal Rivai Zainal, Syafrizal Chan, Lenny Christina Nawangsari

引用次数: 0

The Role of Micro Waqf Bank in Supporting MSMEs through Productive Waqf 小额信贷银行在通过生产性信贷支持中小微企业中的作用

Jurnal Reksa Pub Date : 2023-03-31 DOI: 10.12928/jreksa.v10i1.7687

Akhmad Arif Rifan, Rofiul Wahyudi

引用次数: 0

The Dynamic of Red Plate Bank's Financial Performance Before and During the Pandemic 疫情前后红板银行财务绩效动态分析

Jurnal Reksa Pub Date : 2023-03-31 DOI: 10.12928/jreksa.v10i1.7750

Khavid Normasyhuri, Nuria Erisna, Panji Aji Setiawan

引用次数: 0

Do Managerial Ownership, Gender Diversity, and Intellectual Capital Matter in Predicting State-Owned Companies Financial Distress? 管理层所有权、性别多样性和智力资本对预测国有企业财务困境有影响吗?

Jurnal Reksa Pub Date : 2023-03-31 DOI: 10.12928/jreksa.v10i1.7757

Anna Kania Widiatami, Dhifah Amaliyah Fadli, Ida Nur Aeni, Ratieh Widhiastuti, Ahmad Nurkhin

{"title":"Do Managerial Ownership, Gender Diversity, and Intellectual Capital Matter in Predicting State-Owned Companies Financial Distress?","authors":"Anna Kania Widiatami, Dhifah Amaliyah Fadli, Ida Nur Aeni, Ratieh Widhiastuti, Ahmad Nurkhin","doi":"10.12928/jreksa.v10i1.7757","DOIUrl":"https://doi.org/10.12928/jreksa.v10i1.7757","url":null,"abstract":"The downward movement of some Indonesian state-owned companies during the pandemic because of financial problems has resulted in more public scrutiny of the companies. Managers need to take extra caution to prevent the occurrence of financial distress. This study investigated the role of managerial ownership, gender diversity, and intellectual capital in predicting financial distress in state-owned companies. In doing so, three research hypotheses were formulated. Based on the purposive sampling method, 19 state-owned companies in the Indonesia Stock Exchange (IDX) were selected as the research sample. Secondary data from each company's annual report from 2017 to 2020 were documented, resulting in 76 firm-year data as the final sample. The panel data regression was applied to test the hypotheses. A robustness test was also carried out to check the result's consistency. The study reports that intellectual capital had a positive impact in predicting financial distress, while managerial ownership and gender diversity did not affect it. These results may provide insight for managers of state-owned companies to prevent financial distress earlier by increasing their intellectual capital.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"440 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950791","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Dampak Covid-19 Terhadap Kinerja Keuangan Bank Pembiayaan Rakyat (BPR) Syariah Di Indonesia Covid-19对印尼伊斯兰金融银行(BPR)金融绩效的影响

Jurnal Reksa Pub Date : 2022-12-25 DOI: 10.58176/akasyah.v1i2.370

Rifadly Kadir, Supandi Rahman

{"title":"Dampak Covid-19 Terhadap Kinerja Keuangan Bank Pembiayaan Rakyat (BPR) Syariah Di Indonesia","authors":"Rifadly Kadir, Supandi Rahman","doi":"10.58176/akasyah.v1i2.370","DOIUrl":"https://doi.org/10.58176/akasyah.v1i2.370","url":null,"abstract":"Bank Pembiayaan Rakyat (BPR) Syariah di Indoneisa menghadapi sejumlah tantangan di tengah wabah Covid-19. Di masa pandemi Covid 19 saat ini, BPR Syariah akan menghadapi beberapa kemungkinan resiko terhadap kinerja keuangan. Untuk itu perlu di lakukan Penelitian untuk menganalisis dampak Covid-19 terhadap kinerja keuangan BPR Syariah dengan melakukan analisa Laporan Keuangan menggunakan rasio keuangan yaitu rasio Return On Asset (ROA), Capital Adequacy Ratio (CAR), Non Performing Finance (NPF) dan Financing Deposit to Ratio (FDR). Penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif. Data yang diambil adalah 6 Bulan sebelum dan 6 Bulan setelah diumumkannya kasus pertama Covid-19 yaitu pada 2 Maret 2020. Data diolah dengan paired sample t-tes, dengan menggunakan SPSS versi 25. Dari hasil pengolah data, menunjukkan Secara keseluruhan dampak Covid-19 terhadap kinerja keuangan BPR Syariah di Indonesia bahwa dampak Covid-19 terhadap BPR Syariah berdampak signifikan pada variabel NPF dan FDR. Adapun variabel CAR dan ROA tidak berdampak signifikan atau tidak terjadi perbedaan yang signifikan pada saat sebelum dan sesudah diumumkannya kasus Covid-19 pertama kali.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75797079","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Energy Of Waqf: Overviewing Waqf's Potential In Driving Economic Growth In The Gorontalo Province Waqf的能源:概述Waqf在推动哥伦塔洛省经济增长方面的潜力

Jurnal Reksa Pub Date : 2022-12-25 DOI: 10.58176/akasyah.v1i2.374

S. Husan

{"title":"Energy Of Waqf: Overviewing Waqf's Potential In Driving Economic Growth In The Gorontalo Province","authors":"S. Husan","doi":"10.58176/akasyah.v1i2.374","DOIUrl":"https://doi.org/10.58176/akasyah.v1i2.374","url":null,"abstract":"The demographic bonus that Gorontalo Province has as the population with the second largest Muslim percentage after Aceh, of course, can be a great potential in maximizing waqf collection in Gorontalo Province. So that later it is expected to encourage the acceleration of economic growth in Gorontalo Province. The purpose of this study is to find out how the potential of waqf in encouraging the acceleration of economic growth in Gorontalo Province. In this study, the researchers used qualitative research by conducting an exploratory study of the potential of waqf in encouraging the acceleration of economic growth in Gorontalo Province. The type of data used in this study consisted of primary data and secondary data. The data collection technique used in this research is the first interview. The second and third literature studies are by doing Subjective Intuitive. The results of this study indicate that waqf is an energy that can accelerate economic growth in Gorontalo Province. Although the process of maximizing the collection of waqf potential in Gorontalo Province will experience various challenges, there are 3 things that can be done to overcome these challenges. These 3 things are, first, the need to strengthen the social function of philanthropic institutions as institutions that collect and manage waqf assets. Second, the need for productive waqf management. Third, the inclusion of waqf awareness in educational institutions. For the sake of this implementation, of course, synergy is needed between related institutions such as the Indonesian Waqf Board, Philanthropic Institutions, Islamic Banks, Ministry of Religion, Ministry of Research, Technology and Higher Education, Ministry of Agriculture, Ministry of Education and Culture and other related institutions.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84768305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Praktik Akuntansi Keuntungan Berbasis Nilai Sabari Dan Huyula (Studi Kasus pada Pedagang Sembako di Gorontalo) 基于Sabari和Huyula价值的会计实践(Gorontalo Sembako贸易案例研究)

Jurnal Reksa Pub Date : 2022-12-25 DOI: 10.58176/akasyah.v1i2.373

Anwar Thalib, Hilwa Sugeha, Anisa Sujianto, Sindriyanti Hurudji, Moh. Sahrul

引用次数: 4

Analisis Implementasi Akuntansi Masjid Berdasarkan PSAK 45 Dan Berbasis Komputer 基于PSAK 45和计算机的清真寺会计执行分析

Jurnal Reksa Pub Date : 2022-12-25 DOI: 10.58176/akasyah.v1i2.375

Zakir Gunibala, T. Amaliah, M. Mahmud

{"title":"Analisis Implementasi Akuntansi Masjid Berdasarkan PSAK 45 Dan Berbasis Komputer","authors":"Zakir Gunibala, T. Amaliah, M. Mahmud","doi":"10.58176/akasyah.v1i2.375","DOIUrl":"https://doi.org/10.58176/akasyah.v1i2.375","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui implementasi akuntansi masjid berdasarkan PSAK 45 dan berbasis komputer pada Masjid Al-Falah. Penelitian ini menggunakan metode kualitatif deskriptif, dengan menggunakan sumber data primer. Metode pengumpulan data dilakukan dengan wawancara, observasi, dokumentasi, catatan dan rekaman, dengan menggunakan teknik pengujian keabsahan data dilakukan dengan perpanjangan pengamatan, meningkatkan ketekunan dan triangulasi. Lokasi penelitian berada di Masjid Al-Falah Kelurahan Moodu Kota Gorontalo. Hasil penelitian menunjukkan bahwa Masjid Al-Falah telah melakukan pencatatan, tetapi masih belum sesuai dengan PSAK 45 karena hanya terdapat laporan penerimaan dan pengeluaran kas. Sementara ditinjau dari komputerisasi, Masjid Al-Falah telah menggunakan sistem komputer untuk menunjang pencatatan dan pelaporan keuangan masjid. Dibuktikan pada bentuk laporan sederhana masjid yaitu penerimaan dan pengeluaran kas dengan format yang diinput melalui komputerisasi. Dalam penelitian ini disertai rancangan form laporan keuangan yang lebih lengkap sesuai dengan PSAK 45 dalam sistem komputerisasi. akuntansi berbasis komputer yang terurai dalam beberapa bagian. Di antaranya yaitu 1) perbaikan dalam prosedur operasional dan pengendalian, dalam hal ini pembagian tugas bisa lebih teratur lagi; 2) Sebuah aplikasi akuntansi masjid sederhana yang membantu dalam melakukan pencatatan dan pelaporan; 3) Media penyimpanan dan pengarsipan yang berguna untuk mem-backup data-data penting, sehingga bisa diakses kapan saja dan di mana saja dan 4) Media publikasi laporan keuangan","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87997424","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Anggaran Berbasis Kinerja Terhadap Kinerja Anggaran Pada Dinas Kesehatan Provinsi Gorontalo 以业绩为基础的预算对戈隆塔洛省卫生保健部门的预算绩效的影响

Jurnal Reksa Pub Date : 2022-12-25 DOI: 10.58176/akasyah.v1i2.372

Rahman Rizal, Afriana Lomagio, Putri Daiyaana

{"title":"Pengaruh Anggaran Berbasis Kinerja Terhadap Kinerja Anggaran Pada Dinas Kesehatan Provinsi Gorontalo","authors":"Rahman Rizal, Afriana Lomagio, Putri Daiyaana","doi":"10.58176/akasyah.v1i2.372","DOIUrl":"https://doi.org/10.58176/akasyah.v1i2.372","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar pengaruhanggaran berbasis kinerjayang terdiri dari Komprehensif (X1), Fleksibilitas (X2), Terprediksi (X3), Kejujuran(X4), Informasi (X5), Transparansi dan Akuntabilitas (X6) baik secara simultan maupun parsial terhadap kinerja anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo. Penelitian ini menggunakan jenis penelitian analisis deskriptif dengan pendekatan kuantitatif dengan menggunakan sampel sebanyak 68 responden. Hasil pengujian hipotesis meunjukan bahwa (1) anggaran berbasis kinerja yang terdiri dari: Komprehensif, Fleksibilitas, Terprediksi, Kejujuran, Informasi serta Transparansi dan Akuntabilitas secara simultan berpengaruh positif dan signifikan terhadap Kinerja Anggaran pada Dinas Kesehatan Provinsi Gorontalo. Dengan demikian hipotesis yang diajukan dapat diterima (terbukti). (2) Anggaran Berbasis Kinerja yang terdiri dari Komprehensif (X1), secara parsial berpengaruh terhadap Kinerja Anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo. (3) Anggaran Berbasis Kinerja yang terdiri dari Fleksibilitas (X2), secara parsial berpengaruh terhadap Kinerja Anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo. (4) Anggaran Berbasis Kinerja yang terdiri dari Terprediksi (X3), secara parsial berpengaruh terhadap Kinerja Anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo. (5) Anggaran Berbasis Kinerja yang terdiri dari Kejujurab (X4), secara parsialberpengaruh terhadap Kinerja Anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo. (6) Anggaran Berbasis Kinerja yang terdiri dari Informasi (X5), secara parsial berpengaruh terhadap Kinerja Anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo. (7) Anggaran Berbasis Kinerja yang terdiri dari Transparansi dan Akuntabilitas (X6), secara parsial berpengaruh terhadap Kinerja Anggaran (Y) pada Dinas Kesehatan Provinsi Gorontalo.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88530690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0