Jurnal Reksa最新文献_第5页

ANALISA PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL STATEMENT FRAUD 分析财务表现和公司治理对可能发生财务报表的影响

Jurnal Reksa Pub Date : 2019-08-30 DOI: 10.12928/j.reksa.v6i1.1375

A. Ardhiansyah, Hadri Kusuma, Olivi Sabilla Sa’dani

引用次数: 0

LEGALITAS MEREK DAGANG DAN KEMITRAAN USAHA PADA UNIT PERDAGANGAN BUMDES NIAGARA 尼亚加拉班克斯的商标和企业伙伴关系的合法性

Jurnal Reksa Pub Date : 2019-08-30 DOI: 10.12928/j.reksa.v6i2.1456

Trisa Nur Kania, Latifah Adnani

{"title":"LEGALITAS MEREK DAGANG DAN KEMITRAAN USAHA PADA UNIT PERDAGANGAN BUMDES NIAGARA","authors":"Trisa Nur Kania, Latifah Adnani","doi":"10.12928/j.reksa.v6i2.1456","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i2.1456","url":null,"abstract":"Law Number 20 of 2016 in Indonesia regulates brands and geographical indications (hereinafter referred to as Trademark Law). For businesses, making an effort to legalize the brand of the products/services they sell is important, even though in reality, many business actors do not understand this. This study aims to find out, analyze and provide insight into knowledge and understanding of businesses about the importance of a product being given a trademark and legally legalized through trademark registration to the state. Other than that, the other purpose of this research is to provide business partners with an understanding of business partnerships. The research method uses case studies with the consideration that the focus of the research is on contemporary (present) phenomena in the context of real life. The results showed that the business actors did not understand the rules relating to trademark design and procedures for trademark registration and did not understand the business contract with business partners. Therefore, in order to help solve the problems faced by business actors, the community service activities are carried out in stages, namely: provide counseling on regulations and laws related to trademark and assistance in the procedure for trademark registration, as well as assistance in making business contracts with business partners.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"74 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80631788","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 SISTEM INFORMASI AKUNTANSI PADA UMKM DI WILAYAH SUMSEL (STUDI KASUS TRAVEL PO BHW) SUMSEL地区UMKM会计信息系统的作用(TRAVEL个案研究)

Jurnal Reksa Pub Date : 2019-08-30 DOI: 10.12928/j.reksa.v6i2.1466

R. Safitri, Bunga Aulia, Riska Tharika

引用次数: 0

EVALUASI PERHITUNGAN KOS ORGANISASI SEKTOR PUBLIK (STUDI PADA SMK BISNIS DAN TEKNOLOGI BEKASI) 公共部门组织计算价值评价(SMK商业技术研究)

Jurnal Reksa Pub Date : 2019-02-25 DOI: 10.12928/j.reksa.v6i1.2556

Andini Nursetiani

引用次数: 0

MANFAAT AKUNTANSI BASIS AKRUAL: STUDI KASUS PADA ENTITAS PEMERINTAHAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA, INDONESIA AKRUAL会计基础:印尼日惹省政府实体案例研究

Jurnal Reksa Pub Date : 2019-02-25 DOI: 10.12928/j.reksa.v6i1.2555

Ansharullah Tasri

{"title":"MANFAAT AKUNTANSI BASIS AKRUAL: STUDI KASUS PADA ENTITAS PEMERINTAHAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA, INDONESIA","authors":"Ansharullah Tasri","doi":"10.12928/j.reksa.v6i1.2555","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i1.2555","url":null,"abstract":"Pelaporan berbasis akrual bermanfaat dalam mengevaluasi kinerja pemerintah terkait biaya jasa layanan, efisiensi, dan pencapaian tujuan. Dengan pelaporan berbasis akrual, posisi keuangan pemerintah daerah dan perubahannya serta bagaimana pemerintah daerah mendanai kegiatannya dapat diidentifikasi dan diukur secara tepat. Penelitian ini bertujuan untuk mengeksplorasi manfaat akuntansi akrual. Terdapat lima indikator yang digunakan untuk menilai tingkat manfaat yaitu penilaian kinerja, pelayanan publik, kebutuhan arus kas, alokasi sumber daya, dan kewajiban akuntabilitas. Masih sedikit literatur yang menjelaskan tentang manfaat informasi akrual di Pemerintah Indonesia. Hal itu dikarenakan kewajiban pelaksanaan akuntansi akrual baru berlaku untuk periode pelaporan 2015. Oleh karena itu penelitian ini bertujuan mengeksplorasi manfaat akuntansi akrual pada internal pemerintah. Selain itu, tujuan penelitian ini juga untuk mengetahui manfaat akun-akun akrual terhadap kinerja pemerintah. Responden yang digunakan pada penelitian ini sejumlah 80 orang yaitu sekretaris dan kepala sub bagian keuangan yang ada pada 40 SKPD/OPD pada Pemerintah Daerah Daerah Istimewa Yogyakarta. Penelitian dilakukan dengan memberikan kuesioner yang berisi pertanyaan dengan jawaban skala likert 1-5 atau pada kategori paling rendah sangat tidak bermanfaat dan pada kategori paling tinggi sangat bermanfaat. Penelitian ini menggunakan analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa akuntansi akrual bermanfaat berdasarkan penilaian terhadap lima indikator yang terdapat pada penelitian ini.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"114 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77786289","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

BAITUL MAL WAT TANWIL DAN KESEJAHTERAAN MASYARAKAT DI KELURAHAN CIMINCRANG BANDUNG 万隆西米库朗社区福利中心

Jurnal Reksa Pub Date : 2019-02-25 DOI: 10.12928/j.reksa.v6i1.1460

Latifah Adnani, Trisa Nur Kania

{"title":"BAITUL MAL WAT TANWIL DAN KESEJAHTERAAN MASYARAKAT DI KELURAHAN CIMINCRANG BANDUNG","authors":"Latifah Adnani, Trisa Nur Kania","doi":"10.12928/j.reksa.v6i1.1460","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i1.1460","url":null,"abstract":"Most of the Cimincrang people originally came from their own fields. In connection with the development of areas that make Cimincrang residents their land must be sold to the government and housing developers because the Cimincrang area will be the center of the administration of the City of Bandung 2 primary and commercial area, so residents can no longer run the agricultural sector. Many residents who turn jobs become traders, motorcycle taxis driver, factory workers, casual daily workers. Due to the increasing needs of the community while the ability of citizens is limited, so to meet their daily needs and to increase business capital, many of them use the services of loan sharks whose loan repayments are considered burdensome. This condition prompted several community leaders in the Cimincrang region to hold a meeting to establish Baitul Mal wat Tamwil Insan Madani (Iman), a microfinance institution helping the people in the economic sector. The purpose of this study is to determine the role of Baitul Mal wat Tamwil (BMT), the welfare of the community in Cimincrang Village, Bandung, and the role of BMT in improving the welfare of the community in Cimincrang Village, Bandung. This study uses a qualitative approach with descriptive methods. Based on the research results, the residents of Cimincrang Urban Village were greatly helped by the presence of the BMT Faith, because they have not been in debt with loan sharks anymore, and funds from BMT are not difficult to obtain, basically trust.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83137561","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

PENGARUH INTEGRITAS, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL KERJA AUDITOR: DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING (STUDI KASUS BPKP PERWAKILAN DIY) 审计师诚信、独立和专业对审计师工作质量的影响:审计师作为变量的伦理(BPKP代表的案例研究)

Jurnal Reksa Pub Date : 2019-02-25 DOI: 10.12928/j.reksa.v6i1.1368

Citra Ari Mangesti, Sri Ayem, Teguh Erawati

{"title":"PENGARUH INTEGRITAS, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL KERJA AUDITOR: DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING (STUDI KASUS BPKP PERWAKILAN DIY)","authors":"Citra Ari Mangesti, Sri Ayem, Teguh Erawati","doi":"10.12928/j.reksa.v6i1.1368","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i1.1368","url":null,"abstract":"This research examine to analyze and find out whether the auditor's ethics strengthen the influence of auditor's integrity, independence, and professionalism on the quality of the auditor's work. The population in this research is the Financial and Development Supervisory Agency (BPKP). The sample in this research is the auditor who has registered and worked at the Financial and Development Supervisory Agency, have a minimum educational background in Bachelor Accounting. The sampling method uses nonprobability with purposive sampling. Data collection was carried out through the distribution of questionnaires was thirty one questionnaires. Data were analyzed using SPSS version twenty five. The data analysis technique used was multiple linear regression analysis. For moderating analysis were using Moderated Regression Analysis (MRA). T test results show that integrity, independence, and professionalism have a positive effect on the quality of the work of auditors. Auditor ethics have a positive effect and moderate the relationship between the influence of integrity, independence, and professionalism of auditors.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72688005","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

ANALISIS PERBEDAAN KINERJA SAHAM PADA PERUSAHAAN YANG MELAKUKA CORPORATE SOCIAL RESPONSIBILITY DAN PERUSAHAAN YANG TIDAK MELAKUKAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 分析在印尼证券交易所注册的制造公司的股票表现不佳，以及不承担公司社会责任的公司

Jurnal Reksa Pub Date : 2019-02-25 DOI: 10.12928/j.reksa.v6i1.2554

Beni Suhendra Winarso, Indah Kurniawati

{"title":"ANALISIS PERBEDAAN KINERJA SAHAM PADA PERUSAHAAN YANG MELAKUKA CORPORATE SOCIAL RESPONSIBILITY DAN PERUSAHAAN YANG TIDAK MELAKUKAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Beni Suhendra Winarso, Indah Kurniawati","doi":"10.12928/j.reksa.v6i1.2554","DOIUrl":"https://doi.org/10.12928/j.reksa.v6i1.2554","url":null,"abstract":"The purpose of this study was to examine differences in the performance of stock in a company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in companies listed on the Indonesia Stock Exchange. Samples of this company is a manufacturing company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in 2013. The stock performance is analyzed by using the ratios earnings price ratio, price-to-book ratio and earnings per share and do independent samples test or Mann Whitney test for testing the significance of differences. The results of this study indicate that outlines the company's stock performance that does Corporate Social Responsibility has no difference with the stock performance of companies that do not do a Corporate Social Responsibility. This is shown by the results obtained in the analysis of financial ratios which includes price earnings ratio, price to book value and earnings per share.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89771745","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 TEKANAN KETAATAN DAN AUDIT INTERNAL TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN 服从和内部审计对欺诈的财务报告行为的影响

Jurnal Reksa Pub Date : 2018-07-21 DOI: 10.12928/J.REKSA.V5I1.155

Lu'lu' Nafiati

引用次数: 0

PENGARUH KOMITMEN PROFESIONAL, KOMITMEN ORGANISASIONAL, DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA AKUNTAN PENDIDIK, STUDI KASUS PADA UNIVERSITAS DI YOGYAKARTA 职业承诺、组织承诺和组织文化对教育工作者、日惹大学案例研究会计工作满意度的影响

Jurnal Reksa Pub Date : 2018-07-21 DOI: 10.12928/J.REKSA.V4I2.162

Yuni Wulandari, Sumaryanto Sumaryanto

引用次数: 1