Jurnal Reksa最新文献_第9页

MODERASI PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK DALAM PENGARUH PENGETAHUAN ANGGOTA DPRD TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH 在选举委员会成员对区域财政监督的知识影响下，适度公民参与和公共政策透明度

Jurnal Reksa Pub Date : 2018-06-09 DOI: 10.12928/J.REKSA.V2I1.13

Candra Winata, Dewi Amalia

{"title":"MODERASI PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK DALAM PENGARUH PENGETAHUAN ANGGOTA DPRD TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH","authors":"Candra Winata, Dewi Amalia","doi":"10.12928/J.REKSA.V2I1.13","DOIUrl":"https://doi.org/10.12928/J.REKSA.V2I1.13","url":null,"abstract":"A change in the characteristics of the traditional budget to budget performance requires legislators to understand the changes. This causes the function of members of parlement to be very important in the process of preparation, approval, and oversight the budget. Independent variable are knowledge of local legislators about the budget. Dependent variable is local financial control. Moderating variable are public participation and public policy transparancy.Respondents in this study are legislative assembly at regency and city of Bima, Nusa Tenggara Barat Province. The data was collected by the survey. Data analysis techniques using simple linear regression and using moderated regression analysis. The result of this study indicated that first, knowledge of the legislators about the budget have effect to the local financial control. Second, public participation able to moderate the effect of participation in knowledge of legislators about the budget to the local financial control. Third, the transparency of public policy able to moderate the effect of knowledge of legislators about the budget to the local financial control.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86716413","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 PERBANDINGAN PRAKTIK AKUNTANSI TRANSAKSI MUDHARABAH DAN MUSYARAKAH DENGAN PSAK N0 105 DAN 106 DI BMT DANA INSANI 比较摩达那巴与巴勒斯坦权力机构N0 105和106交易会计实践的比较

Jurnal Reksa Pub Date : 2018-06-09 DOI: 10.12928/J.REKSA.V2I1.19

Fadhilah Puji Widarusamsi, Khusnul Hidayah

{"title":"ANALISIS PERBANDINGAN PRAKTIK AKUNTANSI TRANSAKSI MUDHARABAH DAN MUSYARAKAH DENGAN PSAK N0 105 DAN 106 DI BMT DANA INSANI","authors":"Fadhilah Puji Widarusamsi, Khusnul Hidayah","doi":"10.12928/J.REKSA.V2I1.19","DOIUrl":"https://doi.org/10.12928/J.REKSA.V2I1.19","url":null,"abstract":"Islamic Bank or that is widely knew as sharia Bank has been growth significantly in Indonesia. However, it has not been distributed to all society. Then the existing of BMT is able to reach the middle lower society. The accounting standard that based on the sharia principles is the key system on the bank or the sharia principles is the key system on the bank or the sharia finance institution. The application of PSAK sharia has been the obligatory in this institution due to the significant growth of this finance industry. PSAK related to mudharabah and musyarakah is defined in PSAK No.105 regarding musyarakah accounting. The research objective of this research was to examine the accounting treatment over the mudharabah and musyarakah transaction on the BMT Dana Insani, to compare the differences of the concordance between mudharabah accounting transaction treatment on the BMT with the provision of PSAK No.105 and to compare the difference of the concordance between musyarakah accounting treatment on the BMT with the provision of PSAK No.106. Mudharabah and musyarakah would be proxy by including recognition, measurement, disclosure and presentation. The object of the research was BMT Dana Insani. Meanwhile the data being applied were the primary data and secondary data. The data collecting technique were interview and documentation. The analysis data method were carried out with the qualitative descriptive then being analyzed applying the comparative data, that is by comparing between the mudharabah and musyarakah transaction treatment on BMT Dana Insani with the provision of PSAK. The result of the research can be concluded that the application of the mudharabah and musyarakah accounting transaction treatment on the BMT Dana Insani, generally, has been in conformity with the PSAK No.105 regarding to the recognition, measurement, disclosure, and presentation. However, there were some transaction that the recording has not been confirmed with the provision of PSAK No.105 and 106.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81942409","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 LAJU PERTUMBUHAN INFLASI, HARGA MINYAK DUNIA DAN DOW JONES INDUSTRIAL AVERAGE TERHADAP INDEKS HARGA SAHAM GABUNGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011

Jurnal Reksa Pub Date : 2018-06-09 DOI: 10.12928/J.REKSA.V2I2.23

R. Pratama, Indah Kurniawati

引用次数: 0

PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN SYARI’AH SESUAI PSAK No. 101 从会计的角度来看

Jurnal Reksa Pub Date : 2018-06-09 DOI: 10.12928/J.REKSA.V2I2.12

Wasilaturahmi Siregar, Khusnul Hidayah

{"title":"PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENYUSUNAN LAPORAN KEUANGAN SYARI’AH SESUAI PSAK No. 101","authors":"Wasilaturahmi Siregar, Khusnul Hidayah","doi":"10.12928/J.REKSA.V2I2.12","DOIUrl":"https://doi.org/10.12928/J.REKSA.V2I2.12","url":null,"abstract":"This research to determine differences in accounting students perceptions of the ethics financial shari’ah statement in accordance with SFAS No. 101. The analysis was based on respondents answers were obtained through questionnaires distributed at Private Colleges and Universities Public Islam. Population of this study is that accounting students are in Private Colleges and Universities Public Islam. This study uses purposive sampling method. Samples were taken from six semesters of accounting students and eight who have taken courses Accounting Theory. To test the validity of the data used Pearson correlation, to test the reliability of the data used Cronbach Alpha while the data used to test the normality Kolmogorov-Smirnov, and the data used to test for differences Independent samples t-test. The results are hypothesis 1, hypothesis 2, hypothesis 4, and 5 are acceptable hypothesis that there are differences in the perception of earnings management, misstatements in the financial statements, cost-benefit, and responsibility to the users of financial statements Shariah between accounting students at university Private Higher Islam and Higher Education General. And hypothesis 3 was rejected, ie there is no difference between the perceptions of disclosure of accounting students in Private Colleges and Universities Public Islam.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"98 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74141844","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, KOMPLEKSITAS TUGAS, PENGALAMAN, DAN MOTIVASI TERHADAP AUDIT JUDGMENT, GENDER SEBAGAI VARIABEL MODERATING 服从压力、任务复杂性、经验和动机对评估评估、性别作为可变变量的影响

Jurnal Reksa Pub Date : 2018-06-09 DOI: 10.12928/J.REKSA.V2I2.15

Noor Jannah, A. Yuniarto

{"title":"PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGALAMAN, DAN MOTIVASI TERHADAP AUDIT JUDGMENT, GENDER SEBAGAI VARIABEL MODERATING","authors":"Noor Jannah, A. Yuniarto","doi":"10.12928/J.REKSA.V2I2.15","DOIUrl":"https://doi.org/10.12928/J.REKSA.V2I2.15","url":null,"abstract":"This research has a purpose to understand and to analyze the influence of obedient pressure, task complexity, experience, and motivation for audit judgment with gender as moderating variable. From this research, it is able to get empirical evidence about the influence of obedient pressure, task complexity, experience, and motivation for audit judgment. Besides, this research also gives empirical evidence about the difference between man and woman in deciding audit judgment whether it correlates with several factor such as obedient pressure, task complexity, experience, and motivation. In this research, the researcher uses sample for auditors which is serve in the Public Accountant Office in DIY and Semarang. In this research, primary data is used as data, while General Linear Model (GLM) with helping IBM SPSS version 19.0 is used as analysis instrument. The result of this research is to indicate that task complexity influence for audit judgment, while obedient pressure, experience, and motivation do not influence for audit judgment. The issue about gender difference do not also moderate the influence of obedient pressure, task complexity, experience, and motivation for audit judgment.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88109616","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 FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN SISTEM INFORMASI (Studi pada Pemerintah Daerah Kabupaten Bantul) 分析影响信息系统利益和使用的因素(help county governor的研究)

Jurnal Reksa Pub Date : 2018-06-09 DOI: 10.12928/J.REKSA.V1I2.11

Muhammad Erwin Prasetiya, R. Yuliantoro

{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN SISTEM INFORMASI (Studi pada Pemerintah Daerah Kabupaten Bantul)","authors":"Muhammad Erwin Prasetiya, R. Yuliantoro","doi":"10.12928/J.REKSA.V1I2.11","DOIUrl":"https://doi.org/10.12928/J.REKSA.V1I2.11","url":null,"abstract":"The main purpose of this research is to examine the inflence of performance expactation of business and social factor, factor the suitability of assigments of interest utilizing information system and test the influence of conditions that facilitate user and system utilization onformation of interest in the use of information system has brought a very fundamental changes for the organization whether private or public organizations. Therefore, information system become very important in determining competitiveness and the ability of the company to improve business performance in the future. Population in this research in Goverment employees Bantul Regency. The technique to gather sample is judgmental technique (purposive). Data collected by using a questionnaire. 146 questionnaire returned from 200 sent and only 115 that can be processed. Data analysis was done using regression technique. The yhpothesis of this research was tested by using a two-equation of regression. The results of this research show thaat performance expectations, expectations of business, social factors, and the suitability of the tasks affect the interest of the utilization of information systems. The conditions that facilitate user do not affect the use of the system of information and interest of the utilization of information systems affect the use of system information.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80810884","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 FAKTOR KEPRIBADIAN WIRAUSAHA TERHADAP INTENSI BERWIRAUSAHA PADA MAHASISWA AKUNTANSI Studi pada mahasiswa Akuntansi Universitas Ahmad Dahlan Yogyakarta 企业家的个性因素对艾哈迈德·达兰日惹大学会计学学生学习的影响

Jurnal Reksa Pub Date : 2018-06-09 DOI: 10.12928/J.REKSA.V2I2.22

Budi Barata, Kurniawan Ali Fachrudin

{"title":"PENGARUH FAKTOR KEPRIBADIAN WIRAUSAHA TERHADAP INTENSI BERWIRAUSAHA PADA MAHASISWA AKUNTANSI Studi pada mahasiswa Akuntansi Universitas Ahmad Dahlan Yogyakarta","authors":"Budi Barata, Kurniawan Ali Fachrudin","doi":"10.12928/J.REKSA.V2I2.22","DOIUrl":"https://doi.org/10.12928/J.REKSA.V2I2.22","url":null,"abstract":"Many studies suggest that personality factors determining the entrepreneurship intentions. On the other hand, entrepreneurship education is one way to increase student entrepreneurship intentions. Another personality factor that can improve student entrepreneurship intention is risk-taking propensity and locus of control. The purpose of this study is to find empirical evidence about the influence of personality factors as seen from education entrepreneurship, risktaking propensity, and locus of control on entrepreneurial intentions of students of the Faculty of Economics of Accounting Studies Program University of Ahmad Dahlan Yogyakarta. The data used are primary data where the sample was taken based on purposive sampling as many as 100 students of Accounting Ahmad Dahlan University Yogyakarta. Regression analysis was used to test research hypotheses with the help of SPSS 16. Research results showed that entrepreneurship education and locus of control affect the entrepreneurial intention, while the trend did not affect the risk-taking entrepreneurial intentions. Based simultaneous test (F test) variables entrepreneurship education, risk taking propensity, locus of control and influence on entrepreneurial intentions.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89352047","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 IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA MANAJERIAL PADA BANK PEMBANGUNAN DAERAH (BPD) DAERAH ISTIMEWA YOGYAKARTA

Jurnal Reksa Pub Date : 2018-06-09 DOI: 10.12928/J.REKSA.V2I1.18

Nurul Hidayah, Alia Ariesanti

引用次数: 0

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PERILAKU BELAJAR, DAN LINGKUNGAN BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN PERKEMBANGAN TEKNOLOGI SEBAGAI VARIABEL PEMODERASI 情感智能、精神智能、学习行为和学习环境对会计理解水平、技术发展为变量建模的影响

Jurnal Reksa Pub Date : 2018-06-09 DOI: 10.12928/J.REKSA.V2I2.21

Meitha Tyas Utami, Sumaryanto Sumaryanto

{"title":"PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PERILAKU BELAJAR, DAN LINGKUNGAN BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN PERKEMBANGAN TEKNOLOGI SEBAGAI VARIABEL PEMODERASI","authors":"Meitha Tyas Utami, Sumaryanto Sumaryanto","doi":"10.12928/J.REKSA.V2I2.21","DOIUrl":"https://doi.org/10.12928/J.REKSA.V2I2.21","url":null,"abstract":"The level of student understanding of accounting is not only measured by the intelligence but also the emotional intelligence can be measured, spiritual intelligence, learning behavior, and the learning environment in this study is an independent variable. While the dependent variable is the level of understanding of accounting. Added moderating variable is the development of technology. The study sample of 180 accounting students UGM, STIE YKPN, UPN Veteran Yogyakarta, and UAD taken using purposive sampling technique. Data analysis techniques used in this study is a linear regression, moderated regression analysis, and the Chow test. Result of research indicate that emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment does not affect the level of understanding of accounting, which means that the hypothesis first, second, third, and fourth is unacceptable. In addition, the MRA test results and test results show that the Chow technological developments do not strengthen the relationship between emotional intelligence, spiritual intelligence, behavioral learning, and the learning environment to the level of understanding of accounting, which means that the hypothesis fifth, sixth, seventh, and eighth is not acceptable.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81859496","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: 4

PENGARUH PERTUMBUHAN EARNING PER SHARE, DIVIDEN PER SHARE, RETURN ON INVESTMENT DAN RETURN ON EQUITY TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ 45

Jurnal Reksa Pub Date : 2018-06-09 DOI: 10.12928/J.REKSA.V2I1.14

Amir Hidayatulloh, Beni Suhendra Winarso

引用次数: 0