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Jurnal Reksa
ISSN 2089-6581 · Universitas Ahmad Dahlan · 92 artikel di indeks
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Artikel Jurnal
Sustaining Business Amid Climate Change: Profit Drift and Investment Risks in Pelagic Fisheries
This study examines the impact of climate change on the financial vulnerability and pelagic fisheries in Fisheries Management Area 711 investment risks, covering the ground fishing area of the Natuna Sea, the North Natuna Sea, and the Karimata Strait through direct survey. Data was collected from…
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Artikel Jurnal
The Role of Simple Accounting in Promoting Accountability and Sustainability of SMEs in Pesantren Environments
This study investigates the influence of simple accounting records, accounting literacy, access to capital, and the use of accounting technology on the accountability and sustainability of small and medium enterprises (SMEs) operating within pesantren environments in Kuningan Regency. Employing a…
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Artikel Jurnal
Big or Small, Profitable or Not: What Do Investors Really Respond To?
This study aims to understand what factors influence investor responses to companies. Using a mixed methods approach, it analyzes quantitative data from 50 companies listed on the Indonesia Stock Exchange and conducts qualitative interviews with investors and financial analysts. The results show…
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Artikel Jurnal
Capital Structure and Sustainability Performance: Leverage Modification through Equity Disaggregation
This study investigates the impact of capital structure on sustainability performance, with operating performance and earnings management acting as moderating variables. Capital structure is measured using the debt-to-equity ratio, considering total equity and equity attributable to each owner. The…
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Artikel Jurnal
Military Backgrounds in Shaping Earnings Management: Insights from the Board of Commissioners and Directors
This study aims to determine the effect of the military background of the board of commissioners and directors on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research uses a quantitative approach, utilizing secondary…
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Artikel Jurnal
Integration of Fintech and CSR in Improving Financial Stability of Islamic Banks
This study examines the relationship between financial technology (Fintech), corporate social responsibility (CSR), and bank financial stability (BFS) in Islamic banks in Indonesia, with a particular focus on the role of fintech as a mediator. Using a quantitative approach, this study utilises…
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Artikel Jurnal
Corporate Governance and Tax Avoidance in SRI-KEHATI Firms: The Mediating Role of Financial Performance
This study aims to examine the role of financial performance in mediating the effect of the proportion of independent commissioners and Big Four auditors on tax avoidance in SRI-KEHATI index companies. Secondary data collected from 25 companies, for the period of 2020 to 2024, were analyzed using…
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Artikel Jurnal
Financial Literacy, Financial Parenting, and Riba Awareness: Drivers of BNPL Use Among Muslim Youth
This study explores the effect of financial literacy, financial parenting, and knowledge about riba on Muslim consumer behavior using Buy Now Pay Later (BNPL) services, with financial self-efficacy and perceived risk of usury as mediators. Through a mixed approach (quantitative on 402 Muslim…
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Artikel Jurnal
Financial Determinants of Tax Avoidance: Empirical Study of Islamic Banks in Asia and COVID-19 Review
This study investigates the effects of profitability, firm size, leverage, and financial constraints on tax avoidance in Islamic banks across Asia. The research model was tested both before and during the COVID-19 pandemic, using data obtained from the Osiris database. The sample consisted of 22…
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Artikel Jurnal
Audit Interpretation of Presidential and Vice-Presidential Campaign Finance Reports
This study critically examines the implementation and interpretation of campaign finance audits in Indonesia’s 2024 presidential and vice-presidential elections. The evaluation is grounded in KPU Regulation No. 18 of 2023 and Assurance Engagement Standard SPA 3000 (Revised 2022) to assess…
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Artikel Jurnal
Islamic Bank Financing, Green Sukuk, and the Jakarta Islamic Index: An ARDL Analysis of Indonesia’s Real Sector
This study examines the effects of Islamic Bank Financing (IBF), Green Sukuk (GS), the Jakarta Islamic Index (JII), inflation (CPI), exchange rate fluctuations (EXR), and money supply (M2) on Indonesia’s real sector using the Autoregressive Distributed Lag (ARDL) approach. The findings reveal that…
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Artikel Jurnal
Selective Disclosure: Exploring Web-Based Accountability Strategies of Charitable NPOs in Indonesia
Technological advancements have transformed how organizations deliver accountability. This study investigates how Indonesian charitable Non-Profit Organizations (NPOs) utilize their websites for accountability. Analyzing 33 zakat institutions, the study focuses on five dimensions: accessibility…
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Artikel Jurnal
The Impact of Religiosity, Risk Tolerance, Financial Behavior, and Locus of Control on Sharia Investment Decisions: The Moderating Role of Financial Literacy
This research aims to examine the influence of religiosity, risk tolerance, financial behavior, and locus of control on Sharia investment decisions with financial literacy as a moderating variable. The sample consisted of 200 Islamic capital market investors in Indonesia, selected using convenience…
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Artikel Jurnal
Leveraging Expertise for Digitalizing Indonesian Public Sector Performance Audits
Global digital transformation is reshaping audit practices through technologies such as data analytics, artificial intelligence, and automation that enhance accuracy, efficiency, and scope. This study explores Indonesian auditors' perspectives and experiences regarding audit digitalization…
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Artikel Jurnal
Good Governance and Ethical Value: Are They Sync in Harmony?
This study aims to provide empirical evidence on the impact of good corporate governance, reflected in managerial ownership, audit quality, board size, independent board size, and board gender diversity, on corporate ethical value disclosure. The research focuses on mining sector companies listed…
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Artikel Jurnal
Indonesian Market Response to Green Investment
This research aims to determine the response of the Indonesian market to the announcement of CSR information. The Indonesian government has issued regulations regarding the implementation of CSR for companies in Indonesia. The study explores whether the Indonesian market incorporates CSR…
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Artikel Jurnal
The Impact of QRIS Convenience on Non-Cash Transaction Satisfaction: The Role of Usage as an Intervening Factor
This research aims to analyze the impact of QRIS (Quick Response Code Indonesian Standard) convenience on non-cash transaction satisfaction among Bank Muamalat customers, with usage as an intervening factor. Employing a quantitative approach, primary data were collected via questionnaires. The data…
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Artikel Jurnal
Tax Incentives Pathfinder under COVID-19
This research aims to comprehensively analyze the implementation of tax incentive strategies in mitigating the economic impact of COVID-19, grounded in endogenous growth theory. Utilizing a literature review of 134 articles published between 2020 and 2023, this study evaluates tax incentives as…
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Artikel Jurnal
Financial Ratios on Reducing Financial Distress Moderated by ESG Disclosure
This study investigates the impact of financial ratios—including leverage, liquidity, operational capacity, and operating cash flow—on financial distress while assessing the moderating influence of ESG disclosure. It focuses on 26 energy sector companies listed on the IDX from 2018 to 2022…
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Artikel Jurnal
The Role of Institutional Ownership in Moderating ESG Disclosure’s Impact on Firm Value
This study investigates the role of institutional ownership as a moderating variable that amplifies the effect of ESG disclosure on firm value within the Consumer Cyclical industry subsector over the period 2019-2021. Employing a quantitative approach, the study examines the relationship between…