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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
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PENGARUH UKURAN PERUSAHAAN, VARIABILITAS HARGA POKOK PENJUALAN, DAN VARIABILITAS PERSEDIAAN TERHADAP NILAI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR DAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Yanti Yanti
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.016

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, variabilitas harga pokok penjualan, dan variabilitas persediaan terhadap nilai persediaan pada perusahaan manufaktur dan dagang yang terdaftar di bursa efek indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur dan perusahan dagang yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 sampai 2018. Sampel penelitian sebanyak 79 perusahaan manufaktur dan perusahaan dagang yang diperoleh dengan knik purposive sampling. Hasil penelitian menunjukan bahwa secara parsial variabel variabilitas harga pokok penjualan tidak mempunyai pengaruh terhadap nilai persediaan, dibuktikan nilai signifikansi 0,514 > 0,05. Sedangkan Ukuran Perusahaan berpengaruh terhadap nilai persediaan, dibuktikan nilai signifikansi 0,000 < 0,05, dan variabilitas persediaan berpengaruh terhadap nilai persediaan, dibuktikan nilai signifikan 0,002 < 0,05. Secara simultan variabel ukuran perusahaan, variabilitas harga pokok penjualan dan variabilitas persediaan berpengaruh signifikan terhadap nilai persediaan pada perusahaan dagang dan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2018 sebesar 68,06%.
MODELING THE VOLATILITY FOR LONG TERM INTEREST RATE RETURNS IN THE NIGERIA BOND MARKET USING CONDITIONALY HETEROSCEDASTIC MODELS Sunday Olaniyan; Hamadu Dallah
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.014

Abstract

Investigating the volatility of financial assets is fundamental to risk management. This study used generalized Autoregressive Conditional Heteroscedastic Volatility models to evaluate the volatility of the long term interest rate of Nigeria's financial market. We also incorporated three innovations distributions viz: the Gaussian, the student-t, and the Generalized Error Distribution (GED) in the modeling process under the maximum likelihood estimation method. The results show that GARCH (GED) is the most performing model for describing the volatility of three and twenty-year interest rate returns while TARCH (GED) is the most suitable model for describing the volatility of five and ten-year interest rate returns in Nigeria. The preferred models will help in the development of tools for effective risk management by monitoring the behavior of long term interest rates.
Faktor Penentu Struktur Modal : Bukti Empiris pada Indeks IDX30 di Bursa Efek Indonesia Nur Fitriyanto; Slamet Haryono
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.017

Abstract

This study aims to examine the influence of determinants of capital structure, such as business risk, dividend payout ratio, growth opportunities, sharia compliance, non-debt tax shield, profitability and tangibility toward corporate leverage by being moderated by the size of the company. The population of this study is companies that have listed on IDX30 index, with a purposive sampling method obtained by a sample of 15 companies. This study found that profitability and non-debt tax shiled had significant negative effect, business risk and firm size had significant positive effect and dividend payout ratios and sharia compliance had a significant negative effect, while future growth opportunities and firm tangibility did not significantly influence leverage company.
Karakter Tax Avoidance dalam Memediasi Faktor-Faktor Ketepatan Waktu Penyampaian Laporan Keuangan Choirul Anwar; Erlita Nisrina
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.013

Abstract

This study aims to obtain empirical evidence about the influence of company commissioners, profitability, leverage and company size along with tax avoidance as a moderating variable on the timeliness of financial statement submission in manufacturing companies in Indonesia. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2018 with a total of 41 companies. The results of this study indicate that company commissioners, profitability and leverage have a significant effect on tax avoidance, while company size has no significant effect on tax avoidance as a mediating variable. Then the results of the tax avoidance intervention on the timeliness of financial reporting do not only show significant results but also do not mediate in character.
Pengaruh Aktivitas Pengendalian terhadap Risiko Penyalahgunaan Aset pada Bank Perkreditan Rakyat (BPR) Hera Khairunnisa; Sumardi; Bambang Tutuko; Christian Wiradendi Wolor
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.015

Abstract

The purpose of this study was to analyze the effect of control activities on the risk of asset misappropriation in Rural Credit Banks (BPR). This study uses a survey method using some questionnaires. The questionnaires were distributed to 30 BPR employees in most Jabodetabek areas. The collected questionnaires were analyzed using multiple regression analysis. Control activity variables are adopted from the COSO internal control framework. Control activity variables are devided into three sub-variables. Asset misappropriation in this study uses indicators from the previous studies. Measurement of control activity variables and risk of asset misappropriation in this study using a likert scale, 1 means strongly disagree and 5 means strongly agree. The results of the study indicate that the development of internal control activities has an effect on the risk of asset misuse in BPR. While the variable development of technology-based control activities and the variable realization of control activities have no effect on the risk of misuse of assets in BPR.
PENERAPAN PRINSIP PENGUNGKAPAN LENGKAP AKUN PIUTANG PERPAJAKAN PADA LAPORAN KEUANGAN PEMERINTAH PUSAT TA 2017-2019 Imran Djunur
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.022

Abstract

Agar penyajian nilai piutang pajak dapat dimanfaatkan oleh pengguna laporan keuangan secara luas, informasi terkait akun piutang perpajakan dalam Laporan Keuangan Pemerintah Pusat (LKPP) harus memenuhi Prinsip Pengungkapan Lengkap atas aset, kewajiban dan ekuitas baik melalui face ataupun Catatan atas Laporan Keuangan (CALK). Informasi yang lengkap akan menghindarkan pengguna laporan keuangan dari hal yang menyesatkan dan pengambilan keputusan atau pendapat yang tidak tepat atas kondisi keuangan dan kinerja pemerintah pusat. Penelitian ini berfokus pada pengungkapan informasi atas akun piutang perpajakan pada LKPP karena akun tersebut memiliki nilai yang signifikan dan mendapat perhatian dari pengguna LKPP. Penelitian ini bertujuan menilai apakah informasi terkait piutang perpajakan pada LKPP TA 2017 s.d 2019 telah memenuhi prinsip pengungkapan lengkap. Hasil analisis menunjukkan bahwa pengungkapan piutang perpajakan pada LKPP TA 2017 dan LKPP TA 2018 belum memenuhi semua kriteria, sedangkan LKPP TA 2019 hanya memenuhi satu kriteria. Tidak ada peningkatan yang berarti dalam prinsip pengungkapan lengkap atas akun piutang perpajakan dalam kurun waktu tiga tahun.
PENGARUH TAX AVOIDANCE, EARNINGS MANAGEMENT, DAN KEPEMILIKAN MANAJERIAL TERHADAP COST OF DEBT Dan Suminar; Luh Nadi
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.023

Abstract

This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Revenue Management and Managerial Ownership Against Debt Costs. This research was conducted at the manufacturing sector company consumer goods listed on the Indonesia Stock Exchange in 2014-2018. Population in this study were 51 companies listed on the Stock Exchange Indonesia se;ected using purposive sampling method, namely technique taking data sources with certain considerations. Data analysis method this research uses multiple linear regression analysis. Based on the research results show that Tax Avoidance has no effect on the Cost of Debt, Earning Management affects the Cost of Debt, and Managerial Ownership has no effect on the cost of accounts payable.
PENERAPAN ANALISIS FAKTOR REDUCTION DALAM DETERMINASI IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) Anna Apriana Hidayanti; Agus Khazin Fauzi; Baiq Desthania Prathama
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.024

Abstract

The current research was carried out to investigate the correlation of educational background, perceived usefulness, perceived ease of use, socialization and quality of human resources with (SAK-EMKM) Implementation by reducing variables to several factors using the factor analysis method. Data collection in this study with a questionnaire given to the owner of the by Micro, Small and Medium Enterprises (MSMB) in Mataram city and 40 UMKM samples were obtained using purposive sampling technique, factor analysis aim to reduce the dimensionality of a set of data and clearly designed with the objective to identify certain unobservable factors from the observed variables. The results of this study were formed into two factors: 1st factor is these factors are termed the perception of the owner of the by Micro, Small and Medium Enterprises (MSMB) formed from the perception and variables using SAK EMKM perception then against SAK-EMKM implementation has a positive effect. 2nd factor is these factor was human resources factors formed from the educational background variable and the quality of human resources variable and against SAK-EMKM implementation has positive correlation.
PENGARUH CAPITAL ADEQUACY RATIO, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP RISIKO LIKUIDITAS PADA BANK UMUM SYARIAH DI INDONESIA Dinda Maharani Jaiz; Rahmawati; Asriany
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.021

Abstract

This study aims to determine the effect of Capital Adequacy Ratio, solvability, and firm size on liquidity risk in Islamic banks in Indonesia. The population in this study were Islamic banks in Indonesia from 2014 to 2018. The research sample was 11 Islamic banks in Indonesia which were obtained by purposive sampling technique. The results showed the variable Capital Adequacy Ratio and solvability had a positive effect on liquidity risk in Islamic banks. Firm size does not have a positive effect on liquidity risk in Islamic banks.
IMPLEMENTASI LIKUIDASI KORPORASI DI INDONESIA: KAJIAN AKUNTANSI DAN YURIDIS Nurul Hidayah; Amrie Firmansyah
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.025

Abstract

This study aims to analyze corporate liquidation accounting practices in Indonesia. The method employed is qualitative. The approach used in the study was interviews with two informants, namely accounting practitioners and legal experts. The data obtained from the two informants were analyzed based on suitability with theory, related literature both from the accounting and juridical sides. This study concludes that, in general, Law Number 40 of 2007 has provided guidelines regarding liquidation procedures and liquidator responsibilities, but Indonesia's financial accounting standards do not regulate guidelines for corporate liquidation. Based on this study's results, the Government needs to formulate a more comprehensive regulation on company liquidation. Also, the Indonesian Institute of Accountants needs to set financial accounting standards related to corporate liquidation.

Page 9 of 17 | Total Record : 165

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