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Jurnal Ilmiah Wahana Akuntansi
Published by Universitas Negeri Jakarta
ISSN : 19075642     EISSN : 23021810     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, study and application of theory, literature review, new book review in accounting. First published in 2006 by the Accounting Department. Published 2 times a year (July and December).
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Articles 165 Documents
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Analysis Quality System Information Accounting: Influencing Factors and Their Impact on Information Accountancy Sadiyah, Lina Halimatus; Ladewi, Yuhanis; Hari, Kurnia Krisna
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.016

Abstract

This study aims to determine and analyze the factors that affect the quality of accounting information systems in improving the quality of accounting information at (Perum Bulog, South Sumatra & Babylon Regional Office in Palembang City). The type of research used in this study is qualitative descriptive research. The variables used in this study consist of factors in the use of information technology, internal controls factors, commitment factors to the organization, quality of information systems, and quality of accounting information. The data used in this study used primary and secondary data. Data collection techniques are through interviews and documentation. The data analysis technique used is qualitative analysis. The results of this study are Factors that affect the quality of accounting information systems in improving the quality of accounting information, namely the use of technology factors greatly affect the quality of accounting information systems to improve the quality of accounting information by reducing the risk of errors and improving financial data management. Internal control factors greatly affect the quality of accounting information systems by implementing good internal controls, the risk of errors and misuse can be reduced, thus improving the overall quality of accounting information. The commitment factors to the organization are very important in improving the quality of accounting information systems with the use of systems that are used effectively, which will improve the quality of accounting information US a whole. The quality of accounting information systems can improve the quality of accounting information, reduce the risk of errors, and increase the accuracy and reliability of financial information. The improved quality of accounting information systems will result in higher-quality accounting information.
The Effect of Green Accounting, Carbon Emission Disclosure and Operating Costs on Firm Value with the Sharia Muqashid Index as a Mediating Variable Nasrah, Hidayati; Nugrahanti, Ar-rum Rizkiani
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.018

Abstract

The purpose of the research is to find out how green accounting, carbon emission disclosure, and operating cost impact on firm value with the help of sharia muqashid index as a mediating variable. Population of this research is Islamic comercial banks and Islamic business units registrasion with Financial Servises Authority in 2021-2023. Using the purposive sampling method, 18 entities we selected as samples with 54 observations. This research uses quantitative methods using secondary data from the OJK. This study found that the R2 value in test I was 20,96% and test II was 39,01 %. After testing this research provides results that carbon emission disclosure affects the muqashid sharia index, green accounting and operating costs have no effect on muqashid sharia index, then carbon emission disclosure and operating costs affect the firm value, and muqashid sharia, green accounting has no effect on firm value. As for mediating variable, carbon emission disclosure can influence the firm value through the muqashid sharia index.
The Effect of Enterprise Risk Management, Firm Size, Profitability, Leverage, and Managerial Ownership on Firm Value Nur Halimah, Sundus; Kristianti Maharani, Novera
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.012

Abstract

The phenomenon of a Tobin's q value of less than 1 indicates a decrease in firm value. Knowing the effect of ERM (Enterprise Risk Management), firm size as proxied by ln (total assets), profitability as proxied by return on assets, leverage as proxied by debt to equity ratio, and managerial ownership on firm value by Tobin's q in conventional commercial banks listed on the IDX in 2017-2022 is the aim of the study. Quantitative methods used in this study and data analysis using SPSS 26. The number of samples is 84 data. Firm value impacted simultaneous by ERM, firm size, profitability, leverage, managerial ownership. In the partial test, firm value have no impacted by ERM and managerial ownership, the firm value has a significant negative impacted by firm size, while the firm value show results that have a significant positive impacted by profitability and leverage variables. Other variables can be added in further study such as bank health calculation ratios, including non-performing loans, so that you can get a regression model with high value.
Analysis Of Risk Profile, Good Corporate Governance, Earnings, Capital On Potential Financial Distress Putri, Chintya
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.0214

Abstract

Banks are financial organizations that are regularly subject to strict regulations and standards set by the Financial Services Authority (OJK) in order to maintain business continuity and stakeholder and public trust. RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) analysis is a crucial method for assessing a bank's compliance with OJK criteria and monitoring its financial health and stability. This study uses RGEC and a quantitative descriptive technique based on the officially issued financial statements to examine the financial statements of PT Bank Rakyat Indonesia from 2019 to 2023. With a Composite Rating of 1 (PK-1) in the "Very Healthy" category and no signs of weakness or potential financial difficulties, PT Bank Rakyat Indonesia Tbk has maintained a very stable financial position over the last five years, according to the analysis's findings.
Optimalisasi SIMAN dan SIMAK-BMN: Solusi Teknologi untuk Transparansi dan Efisiensi BMN di Indonesia Firmansyah, Amrie
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.19.0213

Abstract

Penelitian ini mengevaluasi efektivitas penerapan Sistem Informasi Manajemen Aset Negara (SIMAN) dan Sistem Informasi Manajemen Akuntansi Barang Milik Negara (SIMAK-BMN) dalam pengelolaan Barang Milik Negara (BMN) di Indonesia. Dengan menggunakan pendekatan scoping review, penelitian ini mengidentifikasi bagaimana SIMAN dan SIMAK-BMN berkontribusi dalam meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan aset negara, serta mengungkapkan kendala yang dihadapi dalam implementasi sistem tersebut. Hasil penelitian menunjukkan bahwa penerapan teknologi ini telah meningkatkan transparansi dengan memungkinkan pencatatan BMN yang lebih akurat dan dapat diakses secara real-time oleh berbagai instansi. Namun, akuntabilitas masih menghadapi tantangan, terutama karena rendahnya tingkat adopsi teknologi di beberapa lembaga dan keterbatasan pelatihan teknis bagi pegawai. Kendala lain seperti ketidakmerataan infrastruktur teknologi, kurangnya integrasi data antar lembaga, serta penguasaan aset negara oleh pihak ketiga secara ilegal masih menjadi hambatan utama. Penelitian ini memberikan kontribusi penting bagi literatur tentang tata kelola aset negara dan penerapan teknologi dalam sektor publik.
Efek Digitalisasi terhadap Praktik dan Kualitas Audit Ersyafdi, Ilham Ramadhan; Nasution, Cahya Dibah Al-Adawiyah
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.029

Abstract

Digitalization has become a major driver in business and organizational transformation in the contemporary era. One area that is significantly affected is audit. This study aims to explain the effects of digitalization on audit practice and quality using libraries or qualitative literature study methods using related journals or scientific articles. This study produces findings that digitalization provides benefits such as efficiency and accuracy which have a positive effect on audit practice and quality. However, there are also challenges such as data security, privacy issues and changing skills paradigms. So, it is very necessary to have a careful strategy in dealing with these changes to ensure the sustainability and effectiveness of audit practices in the future. It is hoped that audit practices can exploit the positive potential of digitalization while overcoming existing challenges. As technology and the business environment continue to change, these efforts will ensure that audit practices remain relevant, effective, and competitive in the ever-evolving digital era.
A Analisis Kinerja Keuangan Bank BTPN Syariah Periode 2019-2021 Ghina Azizah, Jihan; Umiyati; Obrian, Dea Diva; Zahiranita, Delia Putri
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.19.0212

Abstract

This research analyzes the financial performance of Bank BTPN Syariah during the 2019-2023 period using the RGEC, Altman Z-Score and DEA methods. The results show that Bank BTPN Syariah has a capital adequacy level (CAR) that is consistently above regulatory standards, reflecting strong stability. An average technical efficiency level of 81% indicates good resource management, although there are variations in efficiency across years. Z-Score analysis shows an improving trend of stability in 2023, but still requires further strengthening. Bankruptcy predictions using the Altman Z-Score placed banks in the "healthy" category throughout the study period, reflecting resilience to financial risk. Digital transformation, asset optimization and focus on empowering the unbankable segment contribute to the sustainability of bank performance. This research confirms that Bank BTPN Syariah is able to maintain stability and efficiency, although there is still room for increasing competitiveness and risk management in the future.
Standar Akuntansi Keuangan untuk Pengelolaan Lingkungan di Sektor FMCG: Kajian PSAK yang Relevan Fety Widianti Aptasari; Putri, Baiq Krisnina Maharani; Khairul, Mujahidi
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.19.0211

Abstract

The Fast-Moving Consumer Goods (FMCG) industry faces major challenges related to plastic waste, resource consumption, and carbon emissions. With the increasing global awareness of sustainability, FMCG companies are encouraged to transform through the circular economy, eco-friendly packaging innovation, and recycling technologies. The implementation of accounting standards such as PSAK 1, PSAK 16, PSAK 57, and PSAK 68 is crucial in ensuring transparency and accountability of environmental management. This study analyzes how these standards support the management of environmental obligations in the FMCG sector. The results show that the adoption of PSAK not only improves the transparency of financial reports but also drives the reduction of waste and carbon emissions. Sustainability reports based on PSAK improve corporate reputation and consumer trust. However, environmental regulations in Indonesia, such as Presidential Regulation No. 83 of 2018 and Law No. 32 of 2009, are still weak in implementation and enforcement, thus hampering investment in green technology. The lack of supervision worsens the situation, making companies less compliant with financial reporting and environmental responsibilities. This study recommends strengthening regulations, law enforcement, and adoption of international standards to encourage compliance and sustainability in the FMCG sector. The combination of innovation, PSAK compliance, and social commitment is the key to long-term sustainability.
Analisis Kinerja Keuangan PT Bank Mega Syariah dengan RGEC, Efisiensi, Stabilitas, dan Financial Distress Periode 2019-2023 Husna, Nizzatul; Fadhilah, Najwa Nurfan; Eliza, Nurul
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.19.0210

Abstract

This study evaluates the health of PT Bank Mega Syariah from 2019 to 2023 using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital). The analysis includes operational efficiency, financial stability, and bankruptcy risk with annual financial report data. The results show that the RGEC method is effective in measuring the health of Islamic banks, with fluctuations in profitability and risk management. Despite efficiency challenges, the G-score model indicates low bankruptcy risk. This study provides strategic recommendations to improve financial and operational performance, relevant to regulators and stakeholders in the development of Islamic banking in Indonesia.
Pengaruh Tata Kelola Perusahaan, Ukuran Perusahaan, dan Umur Perusahaan terhadap Manajemen Laba pada Perusahaan Minyak dan Gas yang Terdaftar di BEI Manullang , Hilery Kislew; Soni, Okabrian
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.19.0215

Abstract

The results this research show that partially, corporate governance and company size have a significant effect on earnings management. Company age has no direct impact and is not significant on earnings management. Corporate governance, company size and company age have a significant influence on earnings management. The results of the regression coefficient test show that earnings management is influenced by corporate governance, company size and company age by 34%. The existence of strict supervision, the impact of good governance, makes the opportunity for management to carry out profit management smaller. Large companies tend to increase their profits due to the competence and capabilities of the resources they have in managing the business. Younger companies want to show rapid growth and positive results to attract investors, while older companies have tighter oversight and more resources to ensure compliance with accounting standard.

Page 15 of 17 | Total Record : 165

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