Jurnal ReksaPub Date : 2021-09-17DOI: 10.12928/j.reksa.v8i2.4219
Aulia Azzardina
{"title":"PENGARUH MOTIVASI, KOMPLEKSITAS TUGAS, DAN INSENTIF MONETER TERHADAP KINERJA INDIVIDU","authors":"Aulia Azzardina","doi":"10.12928/j.reksa.v8i2.4219","DOIUrl":"https://doi.org/10.12928/j.reksa.v8i2.4219","url":null,"abstract":"This study investigates the relationship between motivation and task complexity on performance. Monetary incentives are involved in this study as a moderating variable. The motivation examined in this research is intrinsic and extrinsic motivation. A 2x2 quasi-experiment has been conducted and involving 66 university students. Two and three-way ANOVA are used for hypothetical testing. The result shows that individuals with intrinsic motivation have shown better performance than those with extrinsic motivation. After individuals have faced more complex tasks, they achieved lower scores than those who faced less complex tasks. Prior studies suggested that motivation could be destructed by monetary incentives. However, there is no interaction proof when moderating variable is involved. The relationship between motivation and performance is not influenced by monetary incentives. In line with it, the relationship between task complexity and performance is also not strengthened or weakened by the given monetary incentives information. Thus, monetary incentives failed to influence the relationship between motivation, task complexity and performance.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74733619","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}
Jurnal ReksaPub Date : 2021-09-17DOI: 10.12928/j.reksa.v8i2.4450
T. Rahayu, Beni Suhendra Winarso
{"title":"KETERKAITAN KINERJA KEUANGAN DENGAN HARGA SAHAM: STUDI PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI","authors":"T. Rahayu, Beni Suhendra Winarso","doi":"10.12928/j.reksa.v8i2.4450","DOIUrl":"https://doi.org/10.12928/j.reksa.v8i2.4450","url":null,"abstract":"This study aims to investigate the effect of profitability ratios, liquidity ratios, activity ratios and leverage ratios on the stock prices of agricultural sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique in this study is the purposive sampling method. The type of data is quantitative research. The data sources used in the study are secondary data from the IDX website and the official website of related companies. The results show that the return on investment, earnings per share, quick ratio, and total assets turnover positively affect stock prices, while the return on equity, return on assets, current ratio, and debt ratio have a negative effect on stock prices.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73323718","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}
Jurnal ReksaPub Date : 2021-09-17DOI: 10.12928/j.reksa.v8i2.4378
Nanda Amelia Jauhari, Fajar Satriya Segarawasesa
{"title":"DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Nanda Amelia Jauhari, Fajar Satriya Segarawasesa","doi":"10.12928/j.reksa.v8i2.4378","DOIUrl":"https://doi.org/10.12928/j.reksa.v8i2.4378","url":null,"abstract":"This study aims to analyze and provide empirical evidence on the effect of firm age, foreign ownership, board of commissioners, audit committee, and industry type on corporate social responsibility disclosure. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019, totalling 180 companies. The sampling technique used is the purposive sampling method with a total sample of 96 companies that met the criteria for the research samples. This study applies a quantitative approach with secondary data types. Data collection uses documentation techniques. Data analysis uses descriptive analysis and multiple regression analysis employed SPSS version 21 program. The results show that the company’s age, the board of commissioners and the type of industry have a positive effect on the disclosure of corporate social responsibility, while foreign ownership and the audit committee do not affect the corporate social responsibility disclosure.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79423024","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}
Jurnal ReksaPub Date : 2021-09-17DOI: 10.12928/j.reksa.v8i2.4332
Asmirawati Asmirawati, M. Kurniati
{"title":"ANALISIS PERBANDINGAN KINERJA KEUANGAN BUS DAN UUS ANTARA SEBELUM DAN SELAMA PANDEMI COVID-19","authors":"Asmirawati Asmirawati, M. Kurniati","doi":"10.12928/j.reksa.v8i2.4332","DOIUrl":"https://doi.org/10.12928/j.reksa.v8i2.4332","url":null,"abstract":"This study aims to analyze the financial performance of Islamic commercial banks and Islamic business units between before and during the pandemic. This study uses an analysis of the soundness of banks known as CAMEL, which is proxied into the ratio of CAR, NPF, ROA, BOPO and FDR. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of two or more properties and objects studied in a certain frame of mind. This study uses monthly financial reports in 2019-2020. The population of this research is Islamic commercial banks and Islamic business units that issue monthly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show significant differences in the CAR ratio of Islamic commercial banks, NPF of Islamic commercial banks and Islamic business units, BOPO of Islamic business units, and FDR of Islamic commercial banks. Meanwhile, there was no significant difference between before and during the pandemic for the ROA of Islamic commercial banks and Islamic business units, BOPO of Islamic commercial banks, and FDR of Islamic business units.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"80 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83822129","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}
Jurnal ReksaPub Date : 2021-04-30DOI: 10.54045/AKASYAH.V1I1.331
Melani Musran
{"title":"Minat Masyarakat Terhadap Pasar Modal Syariah","authors":"Melani Musran","doi":"10.54045/AKASYAH.V1I1.331","DOIUrl":"https://doi.org/10.54045/AKASYAH.V1I1.331","url":null,"abstract":"The role of an investor in the world of capital markets is needed. This is an effort to control economic stability that occurs due to financial crises throughout the country's economy. In the capital market economy plays an active role as one of the supporting indicators of the economy. Where the capital market has two functions, namely first as a means of business funding, secondly the capital market becomes a means for the public to invest in the capital market. The Capital Market is also an effort to support policies made by the government. Over time, now we know the term Islamic capital market which is a form of cooperative effort between PT. Indonesia Stock Exchange and MUI DSN. The Islamic capital market aims to be an investment choice for customers who want to invest their wealth in the field of sharia, both Muslim and non-Muslim investors. This is not a young thing for potential investors who will go directly to the world of Islamic capital markets. It requires sufficient expertise and knowledge about investment. As a form of business in investor development, it is necessary to educate the public about the capital market, this is the reason for the author to answer the problem using an empirical approach in which data is directly obtained from sources and then processed using qualitative research.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73709755","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}
Jurnal ReksaPub Date : 2021-04-30DOI: 10.54045/AKASYAH.V1I1.335
Jonly Umar, Zakir Y Gonibala, Khairunisa, Umar
{"title":"Telaah Transaksi Go-Food Dalam Perspektif Akuntansi Syariah (Studi Kasus User & Kantor Go-Jek Gorontalo)","authors":"Jonly Umar, Zakir Y Gonibala, Khairunisa, Umar","doi":"10.54045/AKASYAH.V1I1.335","DOIUrl":"https://doi.org/10.54045/AKASYAH.V1I1.335","url":null,"abstract":"The speed of the development of the times gives so much convenience in mengaskes everything. One of the convenience is in bermuamalah, especially economic transactions. Islam certainly does not stem the current rate of development of the times, but Islam limits the rules in accordance with the Qur'an and Sunnah. In this research, lifting one product from a platform, GoJek, with its GoFood product. This research is expected to provide a clear picture of GoFood transactions viewed in an Islamic perspective. The purpose of this study is to find out how accounting practices and contracts that occur in Go-Food. The research method used is descriptive qualitative research method. With data sources from interviews and related literacy source studies. The results of the study prove that the Go-Food transaction is seen from the overall relationship of all related parties, dominantly included in the Ijarah contract (lease).","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"115 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79514867","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}
Jurnal ReksaPub Date : 2021-04-30DOI: 10.54045/AKASYAH.V1I1.334
Andriani Zain, Indrawati Malanua, Siti Musrifah, Sri Fingki Tomayahu
{"title":"Analisis Penerapan Sistem Bagi Hasil Pembiayaan Musyarakah Menurut PSAK No. 106 Di Pt Bank Syariah Mandiri Dan PT. Bank Muamalat Kantor Cabang Gorontalo","authors":"Andriani Zain, Indrawati Malanua, Siti Musrifah, Sri Fingki Tomayahu","doi":"10.54045/AKASYAH.V1I1.334","DOIUrl":"https://doi.org/10.54045/AKASYAH.V1I1.334","url":null,"abstract":"Pembiayaan musyarakah dalam aplikasi perbankan biasanya diberikan untuk proyek dimana nasabah dan bank sama-sama menyediakan dana untuk membiayai proyek. Setelah proyek selesai dalam jangka waktu tertentu, nasabah mengembalikan dana tersebut bersama bagi hasil atas pembiayaan tersebut yang telah disepakati. Sistem bagi hasil PT Bank Syariah Mandiri KC Gorontalo dan PT Bank Muamalat KC Gorontalo yang mengedepankan prinsip keadilan dan kebersamaan dalam berusaha, baik dalam memperoleh keuntungan maupun dalam menghadapi risiko. Tujuan penelitian ini yaitu untuk mendeskripsikan penerapan sistem bagi hasil pembiayaan musyarakah menurut PSAK 106 yang diterapkan PT Bank Syariah Mandiri Kantor Cabang Gorontalo dengan PT Bank Muamalat Kantor Cabang Gorontalo. Penelitian ini adalah penelitian kualitatif dengan melakukan studi lapangan (field research). Sumber data yang digunakan yaitu data primer dan data sekunder. Metode pengumpulan data melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pada Bank Syariah Mandiri KC Gorontalo telah menerapkan system pembiayaan khusus untuk modal kerja dan system bagi hasilnya berdasarkan perhitungan revenue sharing (laba kotor). Pada Bank Muamalat KC Gorontalo juga telah menerapkan system pembiayaanya pada hunian bisnis Syariah atau dikenal dengan akad musyarakah mutanaqishah dan untuk bagi hasilnya mengikuti porsi kepemilikkan modal dari kedua belah pihak yang telah ditentukan oleh bank diawal akad yaitu 10% dari pihak nasabah dan 90% dari pihak bank.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"117 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79844411","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}
Jurnal ReksaPub Date : 2021-01-01DOI: 10.12928/j.reksa.v8i2.4316
H. Malini
{"title":"FACTORS AFFECTING CAPITAL EXPENDITURES AND COMMUNITY WELFARE IN KALIMANTAN","authors":"H. Malini","doi":"10.12928/j.reksa.v8i2.4316","DOIUrl":"https://doi.org/10.12928/j.reksa.v8i2.4316","url":null,"abstract":"From centralized to decentralized systems provides new hope for most provinces in Indonesia. With government decentralization, it means that management authority will be distributed from the center to the regions. This study aims to examine and prove whether Locally-Generated Revenue (Pendapatan Asli Daerah–PAD), Special Allocation Fund (Dana Alokasi Khusus-DAK), General Allocation Fund (Dana Alokasi Umum-DAU), Profit-Sharing Fund (Distribusi Bagi Hasil–DBH) affect capital expenditure and community welfare in Kalimantan. The population in this study are districts and cities in Kalimantan, consisting of 47 districts and 9 cities. The method used to determine the sample is purposive sampling, which selects samples with certain criteria. From a population of 56, this study examines a sample of 49 observations (42 districts and 7 cities). The results show that PAD, DAK, DAU, and DBH positively impact capital expenditure in Kalimantan. However, capital expenditure has no effect on community welfare in Kalimantan.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72989661","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}
Jurnal ReksaPub Date : 2019-08-30DOI: 10.12928/j.reksa.v6i2.1457
Yuyun Yuniarti, Erti Dinihayati
{"title":"PERAN FINTECH (FINANCIAL TECHNOLOGY) DALAM MENINGKATKAN DAYA SAING PRODUK DI UKM INDUSTRI ALAS KAKI CIBADUYUT KOTA BANDUNG","authors":"Yuyun Yuniarti, Erti Dinihayati","doi":"10.12928/j.reksa.v6i2.1457","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i2.1457","url":null,"abstract":"Footwear business activities in Cibaduyut, Bandung City are supported by various factors, such as entrepreneurial spirit, facilities, marketing, raw material procurement and capital procurement. This research is a qualitative research with data analysis through triangulation. The purpose of this study is mainly to find out the role of Fintech as one of the financial institutions that support in the field of business capital, especially micro-businesses such as Cibaduyut footwear, one of SME in Bandung City. The results of the study show that the Cibaduyut footwear industry is greatly helped by the existence of this Fintech although in the implementation still faces several obstacles, especially those concerning the knowledge and facilities to support these activities.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79230337","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}
{"title":"ANALISIS KEUNGGULAN KOMPETITIF INDUSTRI JUAL BELI BESI BEKAS PADA UD. MULTI BAJA KUIN CERUCUK BANJARMASIN","authors":"Akhmad Supriyanto, Widyarfendhi Widyarfendhi, Ilyas Salafuddin","doi":"10.12928/j.reksa.v6i2.1424","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i2.1424","url":null,"abstract":"This research aims to identify the effect of key success factors (KSFs) of scrap metal buying-selling industry in Kuin Cerucuk Village Banjarmasin and value chain activities to the competitive advantage of UD. Multi Baja.The population in this study are the UD. Multi Baja Kuin Cerucuk Village Banjarmasin. The sampling technique used is the census method which means that all members of the population are used as samples. The secondary and primary data analyzed are company profiles, value chain, industry analysis and competitive advantage.The results shows that the company value chain activities is the source of competitive advantage which contained in the activities of the company such as, logistics activities cost drivers, operations, company infrastructure, marketing and sales. The key success factors (KSFs) of the industry consist of: economies of scale in the form of product attributes, distribution channels and working capital capabilities are influencing the competitive advantage of the industry. While human resources and technology have moderate influence. This competitive advantage is obtained from the implementation of a low cost strategy and integrated differentiation.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84386349","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}