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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 2 (2009)" : 7 Documents clear
INFORMASI KEUANGAN UNTUK PENGAMBILAN KEPUTUSAN PADA PERUSAHAAN SEWA GUNA USAHA Ani Sri Murwani Kumara Kapti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.323 KB) | DOI: 10.35591/wahana.v12i2.29

Abstract

Dalam perkembangan ekonomi yang cepat, kebutuhan akan barang modal merupakan salah satu hal yang harus diperhatikan perusahaan. Untuk mewujudkan hal tersebut, sewa guna usaha (leasing) merupakan salah satu alternatif yang perlu dipertimbangkan, mengingat kondisi perbankan yang masih belum menentu. Tulisan ini mencoba menguraikan pentingnya sisi informasi keuangan dalam leasing. Informasi keuangan dalam tulisan ini dibatasi dan difokuskan pada data portofolio utang dan piutang perusahaan sampai dengan pengolahan, penyajian, dan pelaporan perusahaan mengenai spread tingkat bunga perusahaan. Dari hasil pembahasan menunjukkan pentingnya perusahaan sewa guna usaha memperhatikan kembali parameter-parameter, baik sisi aktiva maupun kewajiban dan modal, yang meliputi: tingkat pendapatan bunga efektif portofolio, besarnya portofolio, serta maturitas portofolio. Selain itu, parameter yang juga perlu dipertimbangkan oleh perusahaan adalah base lending spread, jumlah nasabah, tingkat profitabilitas, serta kesesuai jangka waktu.Keywords: barang modal, sewa guna usaha, informasi keuangan, portofolio utang dan piutang
TEKNOLOGI INFORMASI UNTUK KEUNGGULAN STRATEGIS: KONSEP DAN MODEL Ronowati Tjandra
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (59.674 KB) | DOI: 10.35591/wahana.v12i2.30

Abstract

Lately, information technology (IT) is used to produce efficiency and effectiveness, and to win the battle. In other words, information technology (IT) is an effective weapon in economic competition so that the companies’ goal. The discussion of information technology involves information as paper dragon goal supporter, management control, strategic source, strategic tool and competitive advantage. Strategic information technology differs from conventional information technology in terms of orientation, goal, focus, and supporter. Michael E. Porter has developed three strategic focus, that is: (1) competitive advantage: cost differentiation, focus, innovation, alliance, growth, quality; (2) value chain model, and (3) competitive forces model. Information technology is strategic if it supports one or more competition strategic. Companies are facing threats and opportunities from the outside. Threats are coming from new competitors, product/service substitute, consumer’s bargaining power and present competitors. The application of information strategic (IS) to get strategic advantages isn’t always easy. Companies should consider factors which may influence the failure or success of strategic information strategic (IS) application. Since it is important, managers need to carefully identify any information technology opportunity in order to give their companies benefit.Keywords: information technology, information strategic, strategic focus, threats and opportunities.
AKTUALITAS FILSAFAT ILMU SEBAGAI DASAR DAN ARAH PENGEMBANGAN ILMU AKUNTANSI Krismiaji .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.436 KB) | DOI: 10.35591/wahana.v12i2.27

Abstract

Perkembangan ilmu termasuk ilmu akuntansi pada dasarnya merupakan hasil implementasi dari filsafat ilmu. Makalah ini memaparkan bagaimana aktualitas filsafat ilmu digunakan sebagai dasar dan arah pengembangan ilmu akuntansi. Pendekatan yang digunakan adalah pendekatan output dengan melakukan penelusuran terhadap output dari sebuah proses filsafat yaitu ujud fisik ilmu akuntansi sejak pertama kali digunakan secara formal untuk kemanfaatan manusia hingga perkembangan terkini, dan diakhiri dengan uraian tentang arah pengembangan ilmu akuntansi ke depan dengan basis tiga pilar filsafat ilmu, yaitu ontologi, epistemologi, dan aksiologi. Ilmu akuntansi secara formal diakui ketika seorang ahli matematika yaitu Luca Pacioli menerbitkan sebuah buku yang dalam salah satu babnya membahas tentang konsep debit dan kredit, yang dalam perkembanganya disebut pembukuan berpasangan. Selanjutnya ilmu akuntansi dimatangkan oleh Littleton melalui tujuh “key ingredients” yang menyebabkan akuntansi berkembang menjadi akuntansi modern seperti sekarang in dan pada akhirnya untuk memenuhi kebutuhan masyarakat (landasan aksiologis) yang terus berkembang, ilmu akuntansi mengembangkan diri dengan mengadopsi teknologi informasi yaitu sistem database dengan model entity-relationship. Sistem database mengeliminasi praktik pembukuan berpasangan, namun tidak meniadakan konsep keseimbangan debit dan kredit.Keywords: pembukuan berpasangan, sistem database, ontologi, epistemologi, aksiologi, entityrelationship
CRITICAL SUCCESS FACTORS DALAM PENGELOLAAN DATA SISTEM INFORMASI AKUNTANSI Djaja Perdana
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.467 KB) | DOI: 10.35591/wahana.v12i2.28

Abstract

This research aims to investigate the critical success factors influence to level of maturity and performance of data management in CV Wirotomo Trading, Yogyakarta. The research focused on data management of accounting information system including in delivery and support domain by controlling implementation, level of maturity measurement, and performance indicators evaluation with COBIT critical success factors as standard. The research tools is an adoption result from COBIT Implementation Tool Set, COBIT Control Objectives, Maturity Model, and Key Performance Indicators that adapted into subject’s organization environment. Data collecting method used the documents inspection, interview and self-assessment questionnaire for selected subjects. The result shows that the level of maturity and performance indicators of data management keep increasing after the critical success factors based controlling is implemented.Keywords: COBIT Framework, Level of Maturity, Key Performance Indicators, Critical Success Factors, accounting information system
EFEKTIFITAS PENGGUNAAN MACD PADA PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA: SEBUAH SIMULASI Adi Prabhata
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1346.472 KB) | DOI: 10.35591/wahana.v12i2.33

Abstract

Tulisan ini membahas tentang sebuah ujicoba berdagang saham di mana keputusan membeli dan menjual saham sepenuhnya didasarkan salah satu atas analisis teknikal, yaitu Moving Average Convergence Divergence (MACD). Ujicoba dilakukan menggunakan 5 buah saham selama kurun waktu 24 bulan yaitu dari bulan Agustus 2007 hingga Agustus 2009. Dari uji coba didapatkan hasil bahwa 4 dari 5 saham yang diperdagangkan menggunakan MACD menghasilkan keuntungan yang cukup signifikan. Hanya satu saham yang mengalami kerugian.Keywords: Analisis Fundamental, Analisis Teknikal, Moving Average Convergence Divergence (MACD)
METODA-METODA AKUISISI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER Nung Harjanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (41.132 KB) | DOI: 10.35591/wahana.v12i2.31

Abstract

Every company has its own unique business process compare to its similar industry. That unique business process needs to be supported by Proper Accounting Information System which provides financial information as the basis of decision making. Because the level of business process uniqueness is also different from one company to others, it also needs different Accounting Information System which also has different complexity to support that uniqueness. That difference need of Accounting Information System needs proper method in its acquisition. The method of its acquisition includes bespoke development, purchasing ‘off-the-shelf’ software, end-user-development software, and hybrid approach to system acquisition. Proper method chosen in its acquisition can support the achievement of the efficiency and effectiveness whether in system acquisition itself and its implementation in the company business process.Keywords: accounting information system, financial information, system acquisition methods
STANDARD AKUNTANSI PERSEDIAAN: BENARKAH IFRS MENGGUNAKAN PRINCIPLES-BASED DAN US GAAP MENGGUNAKAN RULES-BASED? Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (46.909 KB) | DOI: 10.35591/wahana.v12i2.32

Abstract

IFRS and US GAAP are two mainstream of accounting standards which are deeply affect the accounting practices internationally. The IFRS is said as “principles-based” in nature and the US GAAP at the opposite side as “rules-based” in nature. Although gradually the influence of IFRS is outperform the US GAAP, but most of the US GAAP users still having difficulties in familiarizing with IFRS. The term of “principles-based” and “rules-based” to differentiate the two mainstream of accounting standards seem to be used as a simplification in viewing the difference between the both standards. Principles-based means that the accounting standards is not rigid, they are only providing general guideline on how the standards should be applied, on the other side the term rules-based means that the standards are the rigid rules of accounting practice. This paper is aimed to prove the appropriateness of the term “principles-based” for the IFRS and “rules-based” for the US GAAP, particularly in the case of accounting standards for inventory.Keywords: IFRS, US GAAP, principles-based, rules-based

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