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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 12, No 1 (2009)" : 7 Documents clear
PENDEKATAN MATHEMATIS DALAM MANAJEMEN PERSEDIAAN, SEBUAH TINJAUAN TEORITIS Atmadi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.267 KB) | DOI: 10.35591/wahana.v12i1.24

Abstract

Tujuan dari manajemen persediaan adalah untuk menyediakan jumlah persediaan yang dibutuhkan bagi kelangsungan operasi perusahaan pada tingkat biaya pengelolaan serendah mungkin. Langkah pertama dalam pengelolaan persediaan adalah melakukan identifikasi seluruh biaya yang terlibat dalam pembelian dan pemeliharaan persediaan. Untuk menyederhanakan analisis, biaya simpan diperlakukan seluruhnya sebagai biaya variabel, dan biaya pesan seluruhnya diperlakukan sebagai biaya tetap.Pendekatan mathematis pengelolaan persediaan yang seringkali di gunakan adalah Economic Order Quantity (EOQ), yaitu jumlah pesanan yang paling ekonomis ditinjau dari sisi biaya pengelolaannya. Upaya pengendalian dan pembatasan biaya persediaan harus mempertimbangkan faktor ketidakpastian, tawaran diskon dari pemasok, sehingga dapat memberikan pegangan dalam menentukan kebijakan reorder point dan lead time.Keyword: manajemen persediaan, biaya pengelolaan, biaya simpan, biaya pesan, biaya variabel, biaya tetap, reorder point, lead time.
“PHYLOSOPHY DEMING” BENARKAH MERUPAKAN PARADIGMA BARU DALAM SISTEM AKUNTANSI MANAJEMEN ? Achmad Tjahjono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.578 KB) | DOI: 10.35591/wahana.v12i1.25

Abstract

Akuntansi manajeman telah mengalami revolusi pertumbuhan dan perkembangan yang pesat. Beberapa temuan dan penyelidikan tentang model-model akuntansi manajemen yang baru terus berlanjut. Semua ini tidak bisa terlepas dari kemajuan dunia teknologi dan informasi yang makin mengglobal. Setiap perkembangan berpacu dengan waktu dan saling mengklaim bahwa modelnya lah yang terbaik. Akselerasi antara pemahaman dan penerapan sering tidak beriring. Suatu paradigma terbaru ditemukan oleh W. Edward Deming yang dikenal dengan The Deming Philosophy. Apakah ada konsep baru dalam philosophy ini? Artikel ini ditujukan untuk menjelaskan paradigma yang dikemukan oleh Deming ini.Keywords: akuntansi manajemen, revolusi pertumbuhan dan perkembangan, model-model akuntansi manajemen
ANALISIS PENGARUH FUNDAMENTAL PERUSAHAAN TERHADAP RISIKO SISTEMATIS SAHAM PADA PERUSAHAAN-PERUSAHAAN PROPERTI Slamet Herutono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.377 KB) | DOI: 10.35591/wahana.v12i1.21

Abstract

Fundamental factor is one of necessary factor used by investors to make investment decission in the capital market. This study investigated the impact of fundamental factor of company on systematic risk (beta) stock. The data used in this research are the data of financial statement and stock price, obtain from Indonesian Capital Market Directory (ICMD) 2004-2006. The sample comprised 28 pooled companies from property industry listed on the Bursa Efek Indonsia (BEI) for the period of 2004 - 2006. The company variables are current asset to total asset, debt to equity ratio, return on equity, earning per share, and financial leverage. The statistical method used in this reasearch is multiple linear regression with panel data. The result found that current asset to total asset, debt to equity ratio, return on equity, earning pershare, and financial leverage simultaneously have significant effect on beta stock. But only current asset to total asset, return on equity, earning pershare, and financial leverage individually have significant effect on beta stock. Overall of independent variables could explain about 49.08 percent beta stock variation and the rest explained by other variables about 50.02 percent. It means that the fundamental factor of company is not only factor that influenced beta stock in the BEI.Keywords: fundamental factor, beta stock, panel data
GELOMBANG PENETRASI IFRS TERHADAP DOMINASI US GAAP: ADAKAH PERBEDAAN MENDASAR BASIS LANDASAN KONSEPTUAL? Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.762 KB) | DOI: 10.35591/wahana.v12i1.26

Abstract

Since 1973, IASC has been introduced the International Accounting Standards (IAS), as part of its endeavor to horminize financial reporting internationally. However, it seems that until the year 2000s, the IAS had not been widely accepted, even though the founders of IASC deeply belive that the world very need the standard, sooner or later, it is due to the fact that from day to day the business world becoming more and more boarderless, MNC is the fact that could not be stopped, therefore worldwide comparability of the financial statements no longer a need, but it is a must. Started on 2001, after the body changed its name become IASB and the standard changed its name become IFRS, suddenly the standard becoming more and more widely accepted, a number of accounting academician and practitioner shaky facing the penetration of the IFRS wave, it is due to the lack of understanding of IFRS, particularly for those who settle already with US GAAP. This article is aimed to analyze and introduce the conceptual framework and principles underlying the standard either for US GAAP or for IFRS.Keywords: IAS, harmonize financial reporting internationally, comparability, IFRS, US GAAP
PENGGUNAAN FIBONACCI STUDIES UNTUK MELAKUKAN ANALISIS TEKNIKAL DI PASAR MODAL Adi prabhata
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.685 KB) | DOI: 10.35591/wahana.v12i1.22

Abstract

Temuan seorang ilmuwan di abad 12 bernama Fibonacci berupa serangkaian urutan angka dapat sedikit menguak misteri alam tentang keindahan dan harmoni. Terbukti bahwa hampir seluruh alam dan ciptaan manusia mempunyai proporsi yang sesuai dengan bilangan Fibonacci sehingga benda-benda tersebut nampak serasi dan indah. Dipercaya bahwa pergerakan yang terjadi di perdagangan surat berharga dan komoditas lain jiga mengikuti prinsip bilangan Fibonacci.Keywords: Analisis Teknikal, Bilangan Fibonacci, Fibonacci Retracements, Fibonacci Fans, Fibonacci Arcs, Fibonacci Time Zones,Trends,Uptrends, Downtrends, Sideways, Support Lines, Resistant Lines.
IMPLEMENTASI COBIT FRAMEWORK PADA PENGAUDITAN PROSES PENGEMBANGAN SISTEM INFORMASI AKUNTANSI Djaja Perdana
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.697 KB) | DOI: 10.35591/wahana.v12i1.20

Abstract

This research evaluated and estimated planning and organization processes of accounting information system in PT. Pendopo ITM by applicating audit activities with COBIT framework as standard. The auditing focused on accounting information system process including in planning and organisation domain by controlling activities identifying, risk-assessment, level of maturity measurement, performance indicators evaluation and goal achievement indicators evaluation with COBIT framework as standard. The research tools is an adoption result from COBIT Implementation Tool Set, COBIT Control Objectives, Maturity Model, Key Performance Indicators (KPI), and Key Goal Indicators (KGI) considering Critical Success Factors (CSF) that adapted into auditee’s organization environment. Data collecting method used the documents inspection, interview and self-assessment questionnaire for selected auditee. The result shows that planning and organisation of the information system processes in PT Pendopo ITM need optimal control, and include preventive control, detective control and corective control with improvement of the resources utilization effectiveness therefore this guarantee organization’s objectives achievement.Keywords: Audit, COBIT Framework, Internal Control, Risk Factor, Maturity Level, Performance Indicator, Goal Indicator, Critical Success Factor
PENGARUH LABA AKUNTANSI DAN ARUS KAS TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTAT DI BURSA EFEK INDONESIA Djasmanuddin .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.535 KB) | DOI: 10.35591/wahana.v12i1.23

Abstract

Fundamental factor is one of the factors that can be used by the investors to make an investment decision in capital market. This research is aimed to analyze the influence of accounting profit and cash flow on stock return. This research uses financial statement data, particularly in the statement of profit gains and the statement of cash flow and also the stock return taken from the Center of Business and Economic Data (PDBE) Gadjah Mada University, Yogyakarta, Indonesian Capital Market of 2005-2007, and Indonesian Stock Exchange (ISX) statistic of 2005-2007. The sample is taken by using purposive sampling method. The taken sample is thirty two property and real estates companies listed in ISX during the period of 2005-2007. The variables of companies that are used consist of accounting profit, operational cash flow, investment cash flow and funding cash flow, while the statistical method that is used is multiple linear regressions by panel data. The result of this research shows the significant influence of accounting profit and investment cash flow towards the stock return. All of the independent variables only explain the variation of stock return of 40, 51% and the rest of 59, 49% is explained by other variables beyond the model. It means/it can be concluded that not only accounting profit and company cash flow that influence the stock return of company & real estates property listed in Indonesian Stock Exchange (ISX).Keyword: accounting profit, cash-flow, stock return

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