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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 7 Documents
 1 
Search results for , issue "Vol 11, No 2 (2008)" : 7 Documents clear
PENGARUH FAKTOR FUNDAMENTAL, RISIKO SISTEMATIS DAN INDIKATOR MAKRO PADA RETURN Sri Isworo Ediningsih; Wahyu Endrian
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.588 KB) | DOI: 10.35591/wahana.v11i2.15

Abstract

The purpose of this research is to analyse the impact of fundamental factors, systematic risk and macro indicators on stock return. Sample of this research are 21 LQ-45 firms at Jakarta Stock Exchange over the 2003-2006 period. The method used in the analysis is multiple regression. The results of this research show that: 1) Simultaneusly fundamental factors, systematic risk and macro indicators, significantly influenced stock return, 2) Partially EPS as proxy of fundamental factors, systematic risk and exchange rate as proxy of macro indicators significatnly influenced but CR as proxy fundamental factors is not significantly influenced stock return, and 3) Systematic risk dominantly influenced stock return.Keywords: fundamental factors, systematic risks, macro indicators, and stock return
FAKTOR-FAKTOR PENENTU KEBIJAKAN UTANG PERUSAHAAN (Studi Korelasional pada Perusahaan Manufaktur Go Public di Bursa Efek Jakarta) Sapto Bayu Aji
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.74 KB) | DOI: 10.35591/wahana.v11i2.17

Abstract

Dalam rangka menjaga kelangsungan operasional, perusahaan merasa perlu untuk mendapatkan sumber dana dari pihak eksternal. Sumber dana eksternal dapat berupa investasi dari investor atau pinjaman dari lembaga perbankan. Pada saat ini, pinjaman dari pihak perbankan merupakan kemungkinan yang lebih dapat diharapkan. Penelitian ini merupakan suatu kajian empiris terhadap faktor penentu kebijakan utang perusahaan manufaktur. Dalam penelitian ini, terutama akan dilihat pengaruh dari ownership factor terhadap kebijakan utang jangka panjang perusahaan. Hasil penelitian yang dilakukan mendapatkan bahwa ownership factor berpengaruh positif terhadap total utang. Faktor penentu utang perusahaan merupakan suatu hal yang penting untuk perusahaan dalam rangka menjaga kestabilan dan kelangsungan kegiatan perusahaan.Kata Kunci: Sumber Dana Eksternal, Faktor Penentu Utang.
STUDI TENTANG KESELARASAN LINGKUNGAN BISNIS, STRATEGI MANUFAKTUR, DAN KINERJA OPERASIONAL PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Lina Anantan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.463 KB) | DOI: 10.35591/wahana.v11i2.13

Abstract

Expanding global competition, rapidly changing market and technology, increasing complexity and uncertainty are causing manufacturing firm to examine a shift from industrial system driven by efficiency to post industrial system where success depend on quick response to customer demand for customized and high quality product. In the post-industrial environment, high quality and reliability, timely delivery, enhance customer service, rapid new product introduction, flexible system, and efficient capital deployment, are primary source of competition. In order to response this condition, manufacturing organizations must adopt and implement manufacturing strategy if they want to stay competitive. In this manufacturing strategy formulation process, environmental considerations appear to play significant role in the determination of the content of manufacturing strategy. This research was conducted to investigate the relationship amongst environment uncertainty, manufacturing strategy, and firm performance. Data are collected through mailed questionnaire (525 questionnaires) and direct survey to 25 firms. The total questionnaires are sent to 550 CEOs manufacturing firm in Indonesia. A hundred and six responses are returned yielding response rate 19.27%. The study finds relationship between environmental factors such as business cost, labor availability, competitive hostility, and dynamism in the market, and the manufacturing strategy choices encompassed by competitive priorities. But this study did not find significant relationship between manufacturing strategy and operational operation.Keywords: environmental uncertainty, manufacturing strategy, firm performance
BUKTI AUDIT DALAM LINGKUNGAN ELECTRONIC DATA INTERCHANGE (EDI) Wisnu Wijayanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (51.779 KB) | DOI: 10.35591/wahana.v11i2.18

Abstract

Perkembangan teknologi informasi membawa perubahan yang signifikan dalam pendekatan pengauditan. Bukti audit sebagai dasar pendukung pendapat auditor mengalami perubahan dari bukti yang berupa kertas menjadi bukti digital (EDI). Keamanan, keabsahan, kekuatan data sebagai bukti, dan keandalan pengendalian atas teknologi informasi menjadi pertimbangan auditor dalam mengevaluasi bukti-bukti audit. Pendekatan deskriptif kualitatif dilakukan untuk mengungkap problematika bukti audit dalam lingkungan sistem yang berbasis teknologi informasi dengan membandingkan antara paperbased audit dan paperless audit. Pengendalian atas teknologi informasi berpengaruh besar terhadap bukti kompeten yang mencukupi untuk mendukung pendapat auditor. Kompetensi auditor dibidang teknologi informasi menjadi faktor utama dalam menginterpretasikan bukti audit.Keywords: teknologi informasi, Electronic Data Interchnage, bukti audit, pengauditan.
MEWASPADAI BENTUK DAN MODUS KECURANGAN MELALUI LAPORAN KEUANGAN Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (42.74 KB) | DOI: 10.35591/wahana.v11i2.14

Abstract

Financial information which are mainly represented in form of financial statements, are predominant in the decision making process, these are due to the facts that no business and no decisions which are not related to the financial matters. As a consequence the decision makers need reliable financial information to support their decisions otherwise they will commit poor decisions which are harmful to their business and interests. However, in facts very possible that the financial statements fail to present all the important and material facts which are needed by the users, and these matters are happen intentionally due to the existent conflict of interests between the users of the financial statements and the issuer of the financial statements, in this case is management. To overcome these problem the users of financial statements, including independent auditors, must be well informed to the common potentials fraud and misleading financial statements. This paper is aimed to discuss and identify these matters.Keywords: financial statements, independent auditors, potential fraud, misleading financial statements.
PENGENDALIAN DAN PENGELOLAAN TIM LINTAS FUNGSIONAL DALAM ORGANISASI Supardi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (46.149 KB) | DOI: 10.35591/wahana.v11i2.19

Abstract

The complexity of modern business and the need for quick responses to changing conditions don’t allow employees to go through channels anymore. But many companies have a hard time combining information, action and interpretation across old structural boundaris, like hierarchical organization. Often, the result is decisions so untimely as to be irrelevant, no matter how technically correct they are. In today’s business environment, companies need the team concept to increase productivity and profitability, enhance quality, beat competition, or achieve the company objective du jour. Cross-functional teams (CFTs) have increased in use within a variety of organizations. While these teams claim to enhance organizational effectiveness, research has seen mixed results. This paper examines the challenges faced by CFTs and why these challenges facilitate the need for the development of a teams climate for trust.Keyword: cross-functional team, hierarchical organization
DEVELOPING THE VALUE CHAIN TO GET SUSTAINABLE COMPETITIVE ADVANTAGE IN THE COMPUTER INDUSTRY: A CASE STUDY AT “IBM CORPORATION” Nung Harjanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.439 KB) | DOI: 10.35591/wahana.v11i2.16

Abstract

Persaingan dalam berbagai macam industri semakin lama semakin ketat. Persaingan yang semakin ketat tersebut menyebabkan banyak perusahaan dipaksa untuk mempertimbangkan dan bahkan mungkin menyusun kembali tujuan dan strategi-strategi mereka. Hal tersebut harus dilakukan dalam rangka untuk mencapai keunggulan kompetitif yang berkelanjutan. Dalam rangka mencapai keunggulan kompetitif yang berkelanjutan, perusahaan tidak boleh hanya mengembangkan strategistrategi yang hanya terfokus pada fungsi-fungsi internal perusahaan. Perusahaan juga harus mengembangkan strategi-strategi yang berfokus ke hal-hal yang lebih luas – fungsi-fungsi terkait yang berada di luar fungsi-fungsi internal perusahaan. Porter (1985) menyebut fokus seperti ini sebagai “Value Chain”. Pengembangan strategi-strategi yang didasari pada konsep value chain sangat diperlukan pada industri yang bersifat inovatif seperti halnya industri computer, yang mana kualitas dan respon yang cepat terhadap kebutuhan konsumen sangat dituntut. Dalam tulisan ini, penulis akan menguraikan pemahaman terhadap konsep value chain. Kemudian penulis juga akan melakukan evaluasi terhadap strategi-strategi dan value chain yang diterapkan oleh IBM salah satu raksasa industri komputer dunia – serta pengaruh penerapan value chain IBM tersebut dalam mendukung strategi-strategi IBM.

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