https://journal2.uad.ac.id/index.php/reksa/issue/feed Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 2024-04-29T23:03:18+00:00 Sartini Wardiwiyono, S.E., M.S.Acc., Ph.D., Ak., CA. reksa@act.uad.ac.id Open Journal Systems <hr /> <table width="100%" bgcolor="#f0f0f0"> <tbody> <tr> <td width="20%">Journal title</td> <td width="80%"><strong>Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit<br /></strong></td> </tr> <tr> <td width="20%">Initials</td> <td width="80%"><strong>J. REKSA</strong></td> </tr> <tr> <td width="20%">Abbreviation</td> <td width="80%"><strong>J. Rekay. Keu. Syar. Aud.</strong></td> </tr> <tr> <td width="20%">Frequency</td> <td width="80%"><strong>2 issues per year | March and September<br /></strong></td> </tr> <tr> <td width="20%">DOI</td> <td width="80%"><strong>Prefix 10.12928</strong><strong> by<a title="Crossref" href="https://search.crossref.org/?q=2089-6581&amp;from_ui=yes" target="_blank" rel="noopener"><img src="http://journal2.uad.ac.id/public/site/images/annisafithria/crossref1.png" alt="" width="51" height="19" /></a></strong></td> </tr> <tr> <td width="20%">ISSN</td> <td width="80%"> <p><strong><a href="https://issn.brin.go.id/terbit/detail/1327461900">2089-6581</a> (print) | <a href="https://issn.brin.go.id/terbit/detail/1512977358">2614-3720</a> (online)</strong></p> </td> </tr> <tr> <td width="20%">Editor-in-chief</td> <td width="80%"><a href="https://www.scopus.com/authid/detail.uri?authorId=55810815900"><strong>Sartini Wardiwiyono, S.E., M.S.Acc., Ph.D., Ak., CA</strong></a></td> </tr> <tr> <td width="20%">Publisher</td> <td width="80%"><a href="https://uad.ac.id/en/"><strong>Universitas Ahmad Dahlan</strong></a></td> </tr> <tr> <td width="20%">Citation Analysis</td> <td width="80%"> <p><strong><a href="https://sinta.kemdikbud.go.id/journals/google/10273">Sinta 3 </a>| <a href="https://doaj.org/toc/2614-3720?source=%7B%22query%22%3A%7B%22bool%22%3A%7B%22must%22%3A%5B%7B%22terms%22%3A%7B%22index.issn.exact%22%3A%5B%222089-6581%22%2C%222614-3720%22%5D%7D%7D%5D%7D%7D%2C%22size%22%3A100%2C%22sort%22%3A%5B%7B%22created_date%22%3A%7B%22order%22%3A%22desc%22%7D%7D%5D%2C%22_source%22%3A%7B%7D%2C%22track_total_hits%22%3Atrue%7D">DOAJ</a> | <a href="https://scholar.google.co.id/citations?hl=en&amp;user=RxbZM-sAAAAJ">Google Scholar</a> | <a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;search_text=Jurnal%20REKSA%3A%20Rekayasa%20Keuangan%2C%20Syariah%20dan%20Audit&amp;search_type=kws&amp;search_field=full_search">Dimensions</a> | <a href="https://www.base-search.net/Search/Results?type=all&amp;lookfor=Jurnal+REKSA%3A+Rekayasa+Keuangan%2C+Syariah+dan+Audit&amp;ling=1&amp;oaboost=1&amp;name=&amp;thes=&amp;refid=dcresen&amp;newsearch=1">BASE-Bielefeld Academic Search Engine</a> | <a href="https://search.crossref.org/?q=2089-6581&amp;from_ui=yes">Crossref</a> | <a href="https://garuda.kemdikbud.go.id/journal/view/19492">Garuda</a> </strong></p> </td> </tr> </tbody> </table> <hr /> <p><strong>Jurnal REKSA: Rekayasa Keuangan, Syariah, dan Audit</strong> is a journal which is published by Accounting Study Program, Faculty of Economics and Business, Universitas Ahmad Dahlan. <strong>Jurnal REKSA: Rekayasa Keuangan, Syariah, dan Audit </strong>publishes manuscript articles twice a year (March and September), containing articles in financial accounting, sharia accounting, finance, management and accounting information system, auditing, behavioral accounting, management accounting, taxation, corporate governance, accounting education, public sector accounting, environment accounting, sustainability, accounting for entrepreneurship, and business ethics with reference to scientific research standards and procedures established by the editorial board for publication. Manuscript articles can come from researchers, academicians, practitioners, lecturers, students, and other accounting observers who are interested in research in the field of accounting.</p> https://journal2.uad.ac.id/index.php/reksa/article/view/9680 Revealing the Meaning of Mosque “Cash Balance”: A Phenomenological Approach 2024-03-05T07:35:46+00:00 Sepky Mardian sepky.mardian@sebi.ac.id Mawardi Nur mawardi.nur@sebi.ac.id Ahnaf Ahnaf ahnaf.irham@gmail.com <p>This study aims to reveal and comprehend the metaphorical meaning of the cash balance for mosque. This research conducted using a phenomenological approach that explores information as it is from managers through interviews, interactions, and researcher observations as well as visual documentation. Data processing, analysis, and discussion are carried out by researchers using a worksheet for the phenomenological analysis stage. The findings are discussed by critically confirming the related accounting concepts and previous research findings. The metaphorical meaning of the cash balance that can be extracted from the source is the cash balance as a trust, as programs evidence and as a beneficial evidence. This metaphorical meaning demands that managers manage mosque funds with the spirit of providing prosperity to society and the community, with faith in Allah and by inviting congregants to contribute to each other. In a broader sense, this metaphorical meaning indicates the embodiment of the manager's role and the functioning of the mosque beyond just a place of worship. The mosque has been made to function as a center for increasing the capacity of society through study and obtaining a sanad as well as a center for empowering benefits. This study contributes to find other meanings of cash balances outside the materialistic perspective that requires high cash balances as one of the mosque management performance indicators.</p> 2024-03-31T00:00:00+00:00 Copyright (c) 2024 Sepky Mardian, Mawardi Nur, Ahnaf Ahnaf https://journal2.uad.ac.id/index.php/reksa/article/view/10240 The Effect of Green Perceived Values and Injunctive Norms on Buying Intentions of Eco-Friendly Products 2024-04-29T23:03:18+00:00 Lu'lu' Nafiati lulu.nafiati@act.uad.ac.id Tri Wahyuni Sukesi tri.sukesi@ikm.uad.ac.id Herman Yuliansyah herman.yuliansyah@tif.uad.ac.id Fanani Arief Ghozali fanani.ghozali@pvte.uad.ac.id Fatwa Tentama fatwa.tentama@psy.uad.ac.id Bambang Sudarsono bambang.sudarsono@pvto.uad.ac.id Sulistyawati sulistyawati.suyanto@ikm.uad.ac.id Surahma Asti Mulasari surahma.mulasari@ikm.uad.ac.id Subardjo subardjo@law.uad.ac.id <p>This study aims to utilize the multidimensional concept of green perceived value (GPV) and injunctive norms in relation to the intention to buy environmentally friendly products. This research utilized 105 questionnaires to investigate the correlation between GPV, injunctive norms, attitudes toward purchasing, and purchase intention by focusing on four components of GPV: functional value, conditional value, social value, and emotional value. Structural equation models were employed to assess the connections among the seven components. This study adds to the existing literature by exploring the nuanced relationship between green perceived value (GPV), injunctive norms, attitudes toward purchasing, and intention to buy environmentally friendly products. By focusing on four dimensions of GPV - functional value, conditional value, social value, and emotional value - the research sheds light on how these components influence consumer behavior. Using structural equation models and analysis of 105 questionnaires, the study reveals that functional and emotional values significantly impact purchase intention via attitudes toward purchasing. These findings contribute to a deeper understanding of consumer behavior and provide insights for promoting and developing eco-friendly products. This study aims to enhance comprehension of consumer behavior and the development of intentions to buy eco-friendly products.</p> 2024-03-31T00:00:00+00:00 Copyright (c) 2024 Lu'lu' Nafiati, Sukesi Tri Wahyuni, Yuliansyah Herman, Ghozali Fanani Arief, Tentama Fatwa, Sudarsono Bambang, Sulistyawati, Mulasari Surahma Asti, Subardjo https://journal2.uad.ac.id/index.php/reksa/article/view/10116 The Impact of QRIS Convenience on Non-Cash Transaction Satisfaction: The Role of Usage as an Intervening Factor 2024-03-29T05:32:07+00:00 Nor Salim Tricahyono norsalimtricahyono10@gmail.com Itsla Yunisva Aviva itsla.yunisva.aviva@iain-palangkaraya.ac.id Hasnita hasnita@iain-palangkaraya.ac.id <p>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 analysis utilized the Structural Equation Model (SEM) based on Partial Least Square (PLS) and path analysis techniques. The findings reveal a significant positive relationship between the convenience of QRIS and customer satisfaction with non-cash transactions at Bank Muamalat. Additionally, the study demonstrates that usage partially mediates the effect of QRIS convenience on customer satisfaction. This research contributes to the literature by examining the influence of QRIS convenience on non-cash transaction satisfaction, with a particular focus on the mediating role of usage. Understanding the pivotal role of perceived convenience in fostering customer satisfaction and loyalty allows Bank Muamalat to tailor its strategies to better meet customer expectations, thereby promoting continued use of QRIS for non-cash transactions.</p> 2024-03-31T00:00:00+00:00 Copyright (c) 2024 Nor Salim Tricahyono, Itsla Yunisva Aviva, Hasnita