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Menguak Alasan Dibalik Minimnya Nasabah Pengguna Bank Syariah Di Gorontalo
Jurnal Reksa Pub Date : 2022-12-24 DOI: 10.58176/akasyah.v1i1.365
Mirzan Gulam
{"title":"Menguak Alasan Dibalik Minimnya Nasabah Pengguna Bank Syariah Di Gorontalo","authors":"Mirzan Gulam","doi":"10.58176/akasyah.v1i1.365","DOIUrl":"https://doi.org/10.58176/akasyah.v1i1.365","url":null,"abstract":"In Gorontalo, Islamic Banking has the same potential as other financial institutions. But the number of customers saving at a Sharia Bank will still be very minimal and this is certainly in contrast to the majority of Gorontalo Muslims who are Muslim. The reason is there are several things such as the lack of public knowledge about the principles and concepts of Islamic Banks and service systems in Islamic Banks that are not as modern and as good as Conventional Banks, as well as the lack of branch offices or units that are scattered in Gorontalo. This prompted researchers to examine the causes of the lack of customers using Islamic banks as well as the factors that caused underdeveloped Islamic banks in Gorontalo. In this study, researchers used qualitative methods, namely using secondary data types and using four data collection techniques, namely, documentation, literature studies, discussions / interviews, and intuitive-subjective. The results of this study indicate that the importance of the role of Islamic Banks for the majority of Gorontalo people is Muslim so that it requires an increase.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85467195","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
Implementasi Pemanfaatan Alokasi Dana Desa (Add) Terhadap Kinerja Perekonomian Daerah Di Indonesia 对印尼地方经济运作的利用(Add)实施
Jurnal Reksa Pub Date : 2022-12-24 DOI: 10.58176/akasyah.v1i1.368
Y. Gobel
{"title":"Implementasi Pemanfaatan Alokasi Dana Desa (Add) Terhadap Kinerja Perekonomian Daerah Di Indonesia","authors":"Y. Gobel","doi":"10.58176/akasyah.v1i1.368","DOIUrl":"https://doi.org/10.58176/akasyah.v1i1.368","url":null,"abstract":"The government has allocated the Alokasi Dana desa (ADD) in the APBD each fiscal year with a large amount. This is for the sake of increasing Indonesia's development specifically to improve regions that can impact on the welfare of society. The purpose of this study was to test the village funding planning for provincial development in Indonesia, the research method used the Sederhaa regression analysis by conducting hypothesis research with the t test. This study uses secondary data consisting of total village funds with economic growth indexes in each province in Indonesia in 2018. The results of this study indicate the fact that Alokasi Dana Desa have a significant effect on regional economic development in Indonesia","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86177630","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: 1
Momengi Dan Perannya Sebagai Kontributor Utama Pengembangan Ekonomi Dusun Tumba Desa Pongongaila Momengi和他的角色是Pongongaila Tumba村经济发展的主要贡献者
Jurnal Reksa Pub Date : 2022-12-24 DOI: 10.58176/akasyah.v1i1.361
Mei Abd
{"title":"Momengi Dan Perannya Sebagai Kontributor Utama Pengembangan Ekonomi Dusun Tumba Desa Pongongaila","authors":"Mei Abd","doi":"10.58176/akasyah.v1i1.361","DOIUrl":"https://doi.org/10.58176/akasyah.v1i1.361","url":null,"abstract":"Momengi (corn farming) is the main occupation of the residents of Tumba Hamlet, Pongongaila Village, Pulubala District, Gorontalo Regency. Corn farming business can improve the economy of the community (farmers). In this study, researchers used a qualitative descriptive study by conducting explorative studies of the role of agricultural businesses in developing and improving the economy of the community (farmers). The results showed that agricultural business specifically requires human labor in one agricultural cycle so that this activity can open jobs for the community and improve the economy of Pongongaila Village. One agricultural cycle consists of: (1) the process of planting corn seeds (Molude), (2) the process of fertilization (2 times fertilization), (3) the process of spraying pests (2-3 times spraying), (4) the process of felling corn plants ( Totobu), (5) Stripping Process (Mongalipo), (6) The process of transportation from the highlands to the lowlands (Kijang), (7) The process of milling (molotori), (8) Transportation to the corn warehouse (last place).","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"75 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86412854","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 Coupon Dan Maturiti Terhadap Tingkat Perubahan Harga Obligasi Korporasi Coupon和Maturiti对公司债券价格变动率的影响
Jurnal Reksa Pub Date : 2022-12-24 DOI: 10.54045/AKASYAH.V1I1.324
Juniaty Ismail
{"title":"Pengaruh Coupon Dan Maturiti Terhadap Tingkat Perubahan Harga Obligasi Korporasi","authors":"Juniaty Ismail","doi":"10.54045/AKASYAH.V1I1.324","DOIUrl":"https://doi.org/10.54045/AKASYAH.V1I1.324","url":null,"abstract":"This research aims to determine the effect of the coupon and maturity period of bonds to the rate of change in the bond price listed on the Indonesia Stock Exchange. The variables used are the Coupon (X1), the Maturity time period (X2) and the bond price change (Y). The samples used were 158 bonds listed on the Indonesia Stock Exchange which were selected purposive sampling. The model used in this study was a double linear regression model. The results of simultaneous research showed that the coupon and maturity period of bonds had no significant effect on the rate of change in bond prices, with a value of F table of 1.00 and Magnitude F Count 0.685. Partially there is no significant influence between the coupon and the maturity period of the bonds to the change in the price of bonds in the Indonesian stock exchange.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75143230","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
Peran Akuntansi Terhadap Efektivitas Pengendalian Keuangan Pondok Pesantren (Al-Islam Gorontalo) 伊斯兰寄宿学校(Al-Islam Gorontalo)的会计作用
Jurnal Reksa Pub Date : 2022-12-24 DOI: 10.58176/akasyah.v1i2.369
Hamsil Hamdi
{"title":"Peran Akuntansi Terhadap Efektivitas Pengendalian Keuangan Pondok Pesantren (Al-Islam Gorontalo)","authors":"Hamsil Hamdi","doi":"10.58176/akasyah.v1i2.369","DOIUrl":"https://doi.org/10.58176/akasyah.v1i2.369","url":null,"abstract":"The role of accounting in Islamic boarding schools is very important, because the ability to provide various information and answers related to all kinds of financial activities can have a positive impact on the public sector, especially Islamic boarding schools. For this reason, with the presence of Islamic boarding school accounting guidelines compiled by Bank Indonesia in collaboration with the Indonesian Accounting Association, of course, it is hoped that boarding school administrators can study these guidelines, so that they are able to control financial records in Islamic boarding schools","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77228540","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
TAWAKAL: Konsep Intern Control dalam Bisnis Syariah
Jurnal Reksa Pub Date : 2022-12-24 DOI: 10.58176/akasyah.v1i1.366
Yohan Bakhtiar
{"title":"TAWAKAL: Konsep Intern Control dalam Bisnis Syariah","authors":"Yohan Bakhtiar","doi":"10.58176/akasyah.v1i1.366","DOIUrl":"https://doi.org/10.58176/akasyah.v1i1.366","url":null,"abstract":"The concept of intern control has not been widely developed by researchers in the accounting/auditing field. This study aims to uncover the meanings of intern control in Islamic business perspective. Islamic phenomenology used as a method of this research. The concept of intern control with Tawakal principle is the substance of the findings in this study. Tawakal means fully surrendering to Allah SWT in facing or waiting for the results of a job, or waiting for the consequences of a situation.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76016204","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
Does Profitability and Firm Size Matter in Explaining the Value of Insurance Companies During the Pandemic? 在解释大流行期间保险公司的价值时，盈利能力和公司规模是否重要?
Jurnal Reksa Pub Date : 2022-09-30 DOI: 10.12928/jreksa.v9i2.6769
Kurata Ayu, Riris Ade Listiani, Rahma Agustina, Alia Ariesanti
{"title":"Does Profitability and Firm Size Matter in Explaining the Value of Insurance Companies During the Pandemic?","authors":"Kurata Ayu, Riris Ade Listiani, Rahma Agustina, Alia Ariesanti","doi":"10.12928/jreksa.v9i2.6769","DOIUrl":"https://doi.org/10.12928/jreksa.v9i2.6769","url":null,"abstract":"This study aims to determine the effect of company profitability and company size on the value of insurance companies in Indonesia before and during the pandemic. It involves 14 insurance companies listed in the Indonesia Stock Exchange as the research sample. Secondary data related to return on assets as a proxy for profitability, total assets for firm size, and price to book value as a proxy for firm value were documented from companies' annual reports from 2018 to 2021. Using multiple regression analysis as the primary data analysis, the results of this study indicate that profitability and firm size do not positively affect the value of insurance companies listed on the Indonesia Stock Exchange. This study also reports that the regression model proposed by this study has a stronger predictive value during the pandemic than before.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83637000","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
The Moderating Effect of Subjective Well-Being and Proactive Personality in the Relationship between Job Insecurity and Turnover Intention Among Auditors 主观幸福感和主动性人格在审计人员工作不安全感与离职倾向关系中的调节作用
Jurnal Reksa Pub Date : 2022-09-30 DOI: 10.12928/jreksa.v9i2.6993
Fairiz Ayesha Achmad, A. Yustina
{"title":"The Moderating Effect of Subjective Well-Being and Proactive Personality in the Relationship between Job Insecurity and Turnover Intention Among Auditors","authors":"Fairiz Ayesha Achmad, A. Yustina","doi":"10.12928/jreksa.v9i2.6993","DOIUrl":"https://doi.org/10.12928/jreksa.v9i2.6993","url":null,"abstract":"This study examines whether job insecurity among auditors who work at a public accounting firm in Jakarta associates with their turnover intention and whether subjective well-being and proactive personality have a moderating effect. The data of the study were collected from a web-based questionnaire that amounted to 166 auditors in Jakarta, Indonesia, and used the SEM-PLS approach in testing the hypotheses. This study found that job insecurity has a positive relationship with turnover intention as well as a proactive personality relationship with turnover intention. This study found a negative relationship between subjective well-being and turnover intention. However, the moderating effect of subjective well-being and proactive personality was not proven in this study. Therefore, future studies are recommended to explore external turnover and test the construct in different fields or areas to get more significant results.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78331779","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: 1
Analysis of Opportunistic Behavior, Monitoring Mechanisms and Financial Distress on Earnings Management: Evidence from Indonesia 盈余管理中的机会主义行为、监控机制和财务困境分析:来自印度尼西亚的证据
Jurnal Reksa Pub Date : 2022-09-30 DOI: 10.12928/jreksa.v9i2.6521
D. Agustina, Nur Anita
{"title":"Analysis of Opportunistic Behavior, Monitoring Mechanisms and Financial Distress on Earnings Management: Evidence from Indonesia","authors":"D. Agustina, Nur Anita","doi":"10.12928/jreksa.v9i2.6521","DOIUrl":"https://doi.org/10.12928/jreksa.v9i2.6521","url":null,"abstract":"This study aims to examine the relationship between opportunistic behavior, monitoring mechanisms, and financial distress on earnings management. The population of this study is 796 companies listed in the Indonesia Stock Exchange year 2015-2019. Fourty three sample companies were selected using purposive sampling method, resulting 215 firm-year observation data. Using ordinary least square (OLS) regression as the main data analysis, the study observed that monitoring mechanism variable proxied by leverage has a positive effect on earnings management. However, there is no correlation between opportunistic behavior proxied by free cash flow and profitability as well as financial distress proxied by Altman Z-Score on earnings management. A robustness test using additional data of the samples companies during the COVID-19 pandemic was carried out. The test provides evidence that the results of this study's are robust. This study contributes empirically to the literature on the relationship between opportunistic behavior using free cash flow and profitability proxies, monitoring mechanisms using leverage, financial distress, and earnings management. It also provides valuable information for stakeholders to observe the quality of firm’s financial statements.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87901997","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
CSR Disclosure Quality: The Impact of Stand-alone Reports, Assurances, Reporting Guidelines, and Stakeholders 企业社会责任披露质量:独立报告、保证、报告指南和利益相关者的影响
Jurnal Reksa Pub Date : 2022-09-30 DOI: 10.12928/jreksa.v9i2.6768
Regita Nendya Arum, Dewi Amalia
{"title":"CSR Disclosure Quality: The Impact of Stand-alone Reports, Assurances, Reporting Guidelines, and Stakeholders","authors":"Regita Nendya Arum, Dewi Amalia","doi":"10.12928/jreksa.v9i2.6768","DOIUrl":"https://doi.org/10.12928/jreksa.v9i2.6768","url":null,"abstract":"This study aims to investigate the effect of stand-alone reports, assurances, reporting guidelines, and stakeholders on corporate social responsibility disclosure (CSRD) quality. Secondary data related to the investigated variables were documented from the sustainability reports of manufacturing companies listed in the Indonesia Stock Exchange. Twenty-four companies were selected based on the purposive sampling method from 2018 to 2020, resulting in 72 firm-year data being investigated. The data were analyzed using multiple regression analysis. The analysis results show that reporting guidelines affect the quality of CSRD. Companies that follow the GRI reporting framework have high-quality CSRD. However, this study did not find the effect of stand-alone reports, assurances, and stakeholders on CSRD quality.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"87 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83511411","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
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