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Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Published by Akademi Akuntansi YKPN Yogyakarta
ISSN : 14108224     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Wahana merupakan Jurnal Ekonomi, Manajemen dan Akuntansi yang diterbitkan oleh Akademi Akuntansi Yayasan Keluarga Pahlawan Negara sebagai media untuk mengkaji berbagai fenomena atau permasalahan maupun hasil penelitian yang berhubungan dengan Ilmu Ekonomi, Manajemen dan Akuntansi dalam arti luas. Jurnal WAHANA terbit setahun 2 kali, setiap bulan Februari dan Agustus.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 11, No 1 (2008)" : 6 Documents clear
PENGARUH MANAJEMEN KAS DAN SURAT BERHARGA JANGKA PENDEK TERHADAP LIKUIDITAS PERUSAHAAN Drs. Atmadi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (67.973 KB) | DOI: 10.35591/wahana.v11i1.12

Abstract

Kas dan Surat Berhaga Jangka Pendek (marketable securities) adalah aset paling likuid yang dimiliki oleh suatu perusahaan. Surat berharga jangka pendek terdiri dari investasi jangka pendek yang dilakukan oleh perusahaan untuk memanfaatkan kelebihan sementara sejumlah kas (temporarily idle cash). Tujuan dari manajemen kas adalah untuk meminimalkan jumlah kas yang harus dipegang tunai, namun pada saat yang sama perusahaan harus mempunyai cukup dana tunai untuk digunakan menjalankan aktivitas normal dari perusahaan. Meningkatnya tingkat bunga dan biaya administrasi bank, serta perubahan iklim ekonomi mendorong perusahaan untuk memberi perhatian lebih besar terhadap kinerja dan peningkatan biaya manajemen kas dan surat berharga jangka pendek. Perusahaan biasanya memegang sejumlah kas tertentu untuk 5 alasan yaitu: Tujuan transaksi (Transaction Purposes), Persyaratan saldo kas minimal (Compensating Balance Requirements), Tujuan berjaga-jaga (Precautionary Reserves), Potensi kesempatan investasi (Potential Invesment Opportunities), Tujuan spekulasi. Analisis terhadap penerimaan dan pengeluaran kas dalam anggaran kas memberikan kemudahan bagi manajer mempersiapkan rancangan kebutuhan dana jangka pendek untuk menutup defisit yang akan terjadi, atau rancangan investasi jangka pendek jika terjadi surplus kas. Keputusan-keputusan pengelolaan kas berkaitan dengan: efisiensi aliran kas masuk (collecting) dan kas keluar (disbursement), investasi jangka pendek dari kelebihan sementara jumlah kas ke dalam aset likuid (near-cash) seperti surat berharga jangka pendek, dan jumlah yang tepat dari saldo kas untuk operasionalKeyword: Kas, surat berharga, tingkat bunga, biaya administrasi bank.
AKUNTANSI FORENSIK: SEBUAH ALTERNATIF PROFESI AKUNTANSI Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.834 KB) | DOI: 10.35591/wahana.v11i1.9

Abstract

The increasing demand of sound practice in conducting the operation of organization as well as the increasing cases of fraud and intentional misleading of financial information have triggered the emerging and developing forensic auditing. The main objective of the forensic auditing is to proof the conformity of the business operation with the legal requirements as well as to detect, to prevent, and to proof the possible offense to the legal requirement which are committed by management or persons inside the organization. The forensic auditing becomes very important to any business because any form of illegal or unauthorized business process can be very harmful either to the company itself or to the stakeholders, if not in the short run probably will be in the long run. To response the increasing demand of forensic audit, presently has been developed what the so called as a forensic accounting. The main objective of the forensic accounting is to provide the accounting systems and accounting practices which are conform to the legal requirements.Keyword: Forensic Auditing, Forensic Accounting
ASPEK HUKUM PADA PROFESI AKUNTAN PUBLIK Wisnu Wijayanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.164 KB) | DOI: 10.35591/wahana.v11i1.10

Abstract

The public accountant has become an important part in assuring the financial information transparency either for the shareholders or for other users. Professionals in the field of accountancy have legal responsibility related to the services offered to the society. The determination on how far the auditor has to be responsible for the correctness of financial report has been a relevant thing to the accountant profession and to society. Various possibilities of legal prosecution faced by the auditors are described in this article dealing with the assurance services offered. The legal prosecution is related to both private law and criminal law which have legal effects respectively. From the auditor point of view, the auditor is not necessary to have full legal responsibility on the mistakes in the financial report. The auditor cannot act as the guarantor of the financial report or solvability of the enterprise. The occurrence of deception efforts neatly planned by clients by hiding important information will not easily be exposed, nor will be the mistakes in the assessment of the auditor. However the possibilities of legal prosecution can be prevented if the public accountants carry out their professional services in accordance with the relevant technical and professional standards, and use their skills seriously and carefully in their jobs.Keywords: The public accountant profession, the auditor, Legal responsibility.
PENILAIAN DAN AKUNTANSI GOODWILL Aji Suryo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (60.538 KB) | DOI: 10.35591/wahana.v11i1.11

Abstract

Accounting for acquisition consists of decisions on cost of acquisition, allocation process for assets and liabilities for acquiring and accounting of goodwill that arise from the acquiring company. The matters that can be arise from business combination consists of decision of minority factors, accounting for recording several periods, the changes of cost, the identify of assets and liabilities and other disclosures. SFAS 142, Goodwill and other intangible assets give some new conceptual reports for business valuation. The implementation of SFAS 142 has been stated at SFAS 141, business combination. Because of SFAS 142, the accountant and finance professional that follow this standard should know about several principles, methods, and techniques on business valuation. With the changes of acquisition technique, it does not mean that the investor expectation will be changes too. Accounting for goodwill has a close relationship with the excess earning of par; include in the investor interest of excess earning of par and increasing the values of company. The relationship will affect the investor act more carefully and due care about the changes of the values than the role of accounting itself. To anticipate the values and investor’s expectation, investor can implement the framework of economic value added (EVA).Keywords: acquisition, goodwill, business combination, intangible assts and economic value added.
PENGARUH KETERLIBATAN KARYAWAN DI DALAM PROSES PELAKSANAAN PEKERJAAN TERHADAP KEEFEKTIFAN ORGANISASIONAL Dody Hapsoro
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (56.973 KB) | DOI: 10.35591/wahana.v11i1.7

Abstract

High involvement management is a term coined by Ed Lawler (1986) for a management approach centered on employee involvement. It entails providing employees with opportunities to make decisions concerning the conduct of their jobs and to participate in the business as a whole. Joblevel involvement means increasing the decision-making opportunities people have in their work, while organizational-level involvement, or empowerment, means giving employees a role in decisions concerned with strategy, investment and other major organizational matters. High involvement management thus involves practices such as team working, empowerment, idea capture schemes, information-sharing on quality, customer feedback and business results, organizational performance-related reward systems, and extensive training and development, including the social and problem-solving skills required for high involvement working. It is conceived as an alternative to a control model based on job simplification, tightly defined divisions of labor, rigid allocations of individuals to narrowly defined tasks and minimal employee participation in higherlevel decisions. The objective of this paper is to explain about two important issues that related with the efforts to build the confidence that high involvement in the process of doing job is an appropriate perspective in explaining about the important meaning of employee involvement for the whole organization. First, the synergy between attributes of high involvement in doing job is presumed will give impact on the organizational effectiveness. Second, to describe various contingent conditions that influences the high involvement in doing job. The previous study that has already done by Riordan, Vandenberg, and Richardson (2005) treat attributes in high involvement in doing job is isolated out of organizational context.
KINERJA SAHAM DI SEPUTAR SEASONED EQUITY OFFERINGS (SEO) Djaja Perdana
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.602 KB) | DOI: 10.35591/wahana.v11i1.8

Abstract

This research aims to investigate the market reaction to seasoned equity offerings (SEO). This research was conducted at Jakarta Stock Exchange over 2000-2002 using 77 emitens based on purposive sampling. Paired sample t-test is used in testing return, abnormal return and trading volume activity surronding seasoned equity offerings (SEO) announcement (t-5 until t+5). The result of the all analysis shows that there are no significant average return, abnormal return and trading volume activity surrounding seasoned equity offerings (SEO).Keywords: Seasoned Equity Offerings, Return, Abnormal Return, Trading Volume Activity

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