cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Roni Faslah
Contact Email
Roni Faslah
Phone
-
Journal Mail Official
diaharmeliza@gmail.com
Editorial Address
-
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
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).
Arjuna Subject : -
Articles 165 Documents
 13   14   15   16   17 
The Effect of Managerial Ability on The Use of Accounting Conservatism sulistyowati, Evita; Solovida, Grace Tianna
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.19.0216

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh kecakapan manajerial terhadap penggunaan konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di BEI tahun 2022. Penelitian ini menggunakan variabel konservatisme akuntansi sebagai variabel dependen, dan kecakapan manajerial sebagai variabel independen yang diukur menggunakan tiga pendekatan yang berbeda. Penelitian ini menggunakan variabel kontrol seperti ukuran perusahaan, pertumbuhan penjualan, leverage, dan tata kelola perusahaan. Data yang digunakan dalam penelitian ini diambil dari laporan tahunan perusahaan dan siaran pers yang dapat diakses melalui situs web resmi perusahaan dan situs web resmi BEI. Teknik pengambilan sampel pada data ini menggunakan purposive sampling yang kemudian dianalisis menggunakan analisis regresi. Hasil analisis menunjukkan bahwa kecakapan manajerial berpengaruh positif dan signifikan terhadap penggunaan konservatisme akuntansi. Manajer dengan kecakapan yang tinggi akan menggunakan prinsip konservatisme akuntansi dalam laporan keuangannya, sehingga dapat meminimalisir terjadinya konflik keagenan sebagaimana yang dijelaskan dalam teori keagenan. Sehingga harapannya hasil penelitian ini dapat memberikan gambaran bagi para pemangku kepentingan untuk membandingkan kualitas laporan keuangan berdasarkan kecakapan manajerial. Penelitian ini juga membantu para investor dan pemangku kepentingan lainnya untuk memilih perusahaan dengan kemampuan manajerial yang tinggi sehingga dapat meminimalisir manipulasi laporan keuangan akibat penerapan prinsip-prinsip pelaporan keuangan yang salah.
Akuntansi Keuangan dalam Era Digital: Peran Teknologi Blockchain dan AI dalam Transparansi dan Akuntabilitas Handarini, Dwi; Anugrah, Surya; Suyono, Windy Permata; Puspa, Eka Septariana
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.19.0217

Abstract

The development of digital technology has changed various aspects of financial accounting, particularly in terms of transparency and accountability. Two key technologies that have the potential to revolutionise modern accounting systems are Blockchain and Artificial Intelligence (AI). Blockchain offers a secure, transparent, and immutable record-keeping system, while AI is able to automate the analysis of large amounts of data and detect suspicious patterns. This article aims to review the literature related to the implementation of Blockchain and AI in financial accounting and analyse their impact on transparency and accountability. The review shows that although these two technologies have great benefits, there are still various challenges such as immature regulations, limited technological infrastructure, and the readiness of human resources in the accounting industry.
The, A Evaluasi Risiko Lebih Bayar PPh 21 Akibat Implementasi Tarif Efektif Rata-Rata (TER) Di CV. X adwalaila mayang sherra; nurul fitriani
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): 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.20.013

Abstract

This study aims to evaluate the risk of overpayment of Income Tax Article 21 (PPh 21) due to the implementation of the Average Effective Rate (TER) at CV. X. The TER scheme was introduced as a simplification of tax administration in accordance with Government Regulation No. 58 of 2023. However, in practice, the use of TER has led to potential tax overpayments, particularly among employees with irregular income. This research employs a qualitative descriptive approach using interview, documentation and observation as data collection techniques. The result of the analysis showed that fluctuating annual income, such as bonuses and religious holiday allowances (THR), caused a mismatch between withheld tax and actual tax liability, leading to an overpayment of IDR 1,141,313. The study recommends mitigation strategies including regular annual PPh 21 simulations, allocating irregular income to the final tax period, and utilizing the tax overpayment compensation mechanism. This research contributes to more efficient tax management practices and encourages adaptability to income variability in companies.
Prosedur Penerbitan dan Pemeriksaan Faktur Pajak pada Perusahaan Self-Service Retailer Store di Era Transformasi Sistem Core Tax Rofilla Masrukhan; Aulia Herdiani
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): 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.20.011

Abstract

The transformation of Indonesia's tax administration system through the Core Tax Administration System (CTAS) presents operational challenges for taxpayers, including retail companies. This study aims to analyze the procedures for issuing and examining tax invoices, as well as the risk mitigation strategies implemented by a self-service retailer store (Company X) in Malang during this transition era. Using a qualitative method with a case study approach, data were collected through interviews, participant observation, and documentation, then analyzed using the Miles & Huberman interactive model. The results indicate that the company faces various obstacles, such as the complexity of data input that demands perfection, difficulties in classifying product codes, and system errors causing discrepancies in Tax Base (DPP) data. In response, Company X has developed systematic internal procedures, including: routine checks to detect system anomalies, creating a customer database to ensure complete information, a dual archiving system for sales notes, and designing a reference data system for product codes. These procedures have proven effective in minimizing the risk of errors, maintaining data accuracy, and ensuring compliance. This study concludes that proactive adaptation through the development of good internal procedures is key for companies to maintain smooth operations and data integrity during the digital transformation of taxation
Ekonomi Biru, Pertumbuhan Biru, dan Keadilan Sosial: Perspektif Akuntansi Falah, Muhammad Helmi; Aptasari, Fety Widianti
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): 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.20.015

Abstract

This study aims to explore the need for accounting system reform in the context of coastal and marine development based on the principles of the Blue Economy to promote socio-ecological justice. Using a literature review method, the research analyzes various alternative accounting approaches capable of capturing the social, cultural, and ecological dimensions of marine development. The core emphasis lies in the importance of integrating full-cost accounting, natural capital accounting, and social return on investment (SROI), as well as the active involvement of local communities in the documentation and evaluation processes of coastal projects. The findings reveal that conventional accounting approaches fail to represent the inequities in the distribution of development benefits and burdens, highlighting the need for more inclusive and participatory methods to address these gaps. This study recommends the adoption of a more holistic and justice-based accounting system as a tool for fair, transparent, and sustainable reporting in coastal and marine development projects.
The, A Unveiling the Weaknesses of Digital Financial Reporting: Rethinking XBRL Development in Indonesia Putra, Putu Yunartha Pradnyana
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): 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.20.014

Abstract

This study provides a critical reassessment of the key assumptions that support the formation of digital financial reporting standards in Indonesia. It analyzes the evolution and application of XBRL between 2013 and 2023 by conducting an extensive literature review sourced from Google Scholar, ResearchGate, and various other academic platforms. Due to the scarcity of Indonesian research on XBRL, broad inclusion criteria were applied, allowing the review to capture a wide range of relevant discussions. The analysis shows that the adoption of XBRL creates notable disruptions in corporate reporting procedures. Although regulators often claim that XBRL operates independently of existing accounting standards, the findings suggest that its use may influence reporting accuracy, regulatory compliance, and consistency with Indonesia’s principles-based accounting framework. The study emphasizes that digital reporting is inherently linked to traditional accounting processes and carries significant theoretical and practical consequences. Its main contribution lies in revealing how technology and financial reporting practices in Indonesia are deeply interconnected, a topic that remains insufficiently examined in prior research
Do Audit Quality and Corporate Governance Deter Earnings Management? A Moderated Model with Leverage in Indonesia’s Infrastructure Sector Farid, Ahmad; Mulya, Ali Sandy
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): 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.20.012

Abstract

This research intends to explore how the quality of external audits and effective corporate governance influence earnings management, with leverage acting as a moderating factor. The investigation focused on companies in the infrastructure sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. The analytical method utilized in this study is SmartPLS 4 to evaluate the suggested hypotheses. The sample population for this research includes infrastructure companies listed on the Indonesia Stock Exchange within the timeframe of 2020 to 2023. The non-probability sampling technique, specifically purposive sampling, resulted in a final sample of 58 firms. Findings from the study reveal that the quality of external audits and effective corporate governance do not impact earnings management, either directly or when leverage is considered as a moderate factor. Moreover, the results indicate that leverage does not diminish the influence of external audit quality and corporate governance on earnings management.
Analisis Faktor - Faktor Audit Eksternal Terhadap Reaksi Pasar Djapri, Grace Karmel; Nindito , Marsellisa; Armeliza, Diah
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): 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.20.016

Abstract

Market reaction represents how fundamental information of financial statements affects stock price and trading volume in the capital market. This research examines the effect of audit quality, audit opinion, audit report lag, and auditor switching towards market reaction. A quantitative method is applied in this research using secondary data collected from financial statements, stock price data, and composite stock price index (IHSG). Through purposive sampling technique, the research obtained 54 companies or 162-unit data from basic material companies listed on Bursa Efek Indonesia (BEI) during the period 2022 – 2024. The panel data regression analysis is used in this research using Eviews 13. The results indicate that audit quality and audit report lag have no significant effect on market reaction, whilst audit opinion and auditor switching significantly affect market reaction. These findings highlight the importance of fair and reliable financial reporting and auditor independence in reducing information risk and providing useful signals for investors.
Peran KJA Ary Wicaksono dalam Mengoptimalkan Proses Rekapitulasi PPh 21 PT XYZ Boyani, Angelika Karonavita; Fitriani, Nurul
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): 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.20.017

Abstract

This study aims to analyze the role of the Accounting Services Office (KJA) Ary Wicaksono in optimizing the recapitulation process of Income Tax (PPh) Article 21 at PT XYZ and identify the factors causing recording errors that lead to discrepancies between tax reports and the company's financial statements. This study uses a case study approach with a qualitative descriptive method, which collects data through in-depth interviews, direct observation, and related documentation. The results of the study indicate that recording errors mainly occur due to human error, such as inaccuracy in data input and negligence in entering the latest corrections into the PPh 21 Periodic Tax Return (SPT). KJA Ary Wicaksono actively provides assistance through systematic recapitulation procedures, recording consultations, and education to PT XYZ staff to ensure all data and recording. The findings of this study reinforce the importance of the involvement of external accounting professionals in managing tax obligations effectively, supporting the consistency of tax and accounting reporting, and increasing the company's credibility and reputation in the eyes of tax authorities and other stakeholders in a sustainable manner.
The, A Peran Teknologi Keuangan dalam Meningkatkan Inklusi Keuangan di Indonesia: Perspektif Akuntansi Keuangan Anggraini, Desy Ismah; Lily Indah Pratiwi; Kusuma, Pramandyah Fitah Kusuma
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): 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.20.029

Abstract

This study aims to analyze the influence of crowdfunding and P2P lending, market aggregators, risk and investment management, and the cashless society on financial knowledge, financial behavior, and financial attitudes among MSMEs in Benowo District, Surabaya . The research employed a quantitative method using the PLS-SEM approach with SmartPLS software. Data were collected through questionnaires distributed to MSME actors and analyzed by testing validity, reliability, and the significance of the relationships among variables. The findings reveal that all hypotheses (H1–H12) were supported, with the key result showing that the use of crowdfunding and P2P lending has a significant impact on enhancing MSMEs’ financial knowledge, behavior, and attitudes. Furthermore, market aggregators were found to improve financial literacy while influencing financial behavior and attitudes. The risk and investment management variable also plays a crucial role in promoting more cautious and disciplined financial management in terms of knowledge, behavior, and attitudes. Meanwhile, the adoption of the cashless society significantly contributes to strengthening digital financial literacy, fostering more organized financial recording behavior, and shaping a more modern financial attitude among MSMEs. These findings contribute theoretically to the body of literature on fintech and financial literacy, while also offering practical implications for MSMEs, fintech service providers, and policymakers in designing more effective financial education programs and regulatory frameworks.

Page 16 of 17 | Total Record : 165

 13   14   15   16   17 

Filter by Year

2013 2025


Reset
Filter By Issues
All Issue Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 1 (2025): Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (2022): Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 1 (2022): Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi Vol 14 No 2 (2019): Jurnal Ilmiah Wahana Akuntansi Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi Vol 13 No 2 (2018): Jurnal Ilmiah Wahana Akuntansi Vol 13 No 1 (2018): Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi Vol 11 No 2 (2016): Jurnal Ilmiah Wahana Akuntansi Vol 11 No 1 (2016): Jurnal Ilmiah Wahana Akuntansi Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi Vol 10 No 1 (2015): Jurnal Ilmiah Wahana Akuntansi Vol 9 No 2 (2014): Jurnal Ilmiah Wahana Akuntansi Vol 9 No 1 (2014): Jurnal Ilmiah Wahana Akuntansi Vol 8 No 2 (2013): Jurnal Ilmiah Wahana Akuntansi Vol 8 No 1 (2013): Jurnal Ilmiah Wahana Akuntansi More Issue