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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 5 Documents
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Search results for , issue "Vol 13, No 1 (2010)" : 5 Documents clear
STANDAR AKUNTANSI: KAJIAN KRITIS PRINCIPLE-BASED VERSUS RULE-BASED Krismiaji .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.257 KB) | DOI: 10.35591/wahana.v13i1.34

Abstract

Standar akuntansi yang dihasilkan sampai dengan awal abad 20 cenderung mendasarkan pada aturan rinci (rule-based), yang membuat para pengguna merasa nyaman. Namun seiring perkembangan dalam dunia bisnis, berbagai kecurangan akuntansi yang terjadi memaksa pembuat aturan menerbitkan sarbanes oxley act of 2002, yang dalam pasal 108 menginstruksikan SEC untuk mempelajari kemungkinan penerapan principle-based dalam penyusunan standar akuntansi. Hasil kajian kritis terhadap kedua perubahan pendekatan dari rule-based menjadi principlesbased dalam penyusunan standar akuntansi di Amerika Serikat adalah sebagai berikut. Pertama, pada dasarnya standar akuntansi yang selama ini dibuat oleh FASB sebagian sudah memiliki sifat principle-based, namun sebagian lagi memiliki sifat rule-based. Kedua, standar akuntansi yang memiliki sifat rule-based diyakini tidak mengandung prinsip atau mengandung prinsip yang keliru, sehingga perlu dijabarkan lebih lanjut dengan menggunakan pedoman implementasi dan sejenisnya. Ketiga, principle-based mengandung kelemahan utama yaitu tidak bisa menghasilkan statemen keuangan yang memiliki daya banding dengan perusahaan lainnya dan cenderung tidak konsisten. Keempat, dari sudut pandang akuntan, ternyata para akuntan lebih menyukai rule-based karena mereka dapat terhindar dari upaya tuntutan hukum sebagai akibat judgment yang salah dalam pelaporan keuangan. Kelima, upaya untuk berpindah dari rule-based ke principle-based tidak dapat berjalan dengan lancar, karena konstituen FASB masih menghendaki agar FASB membuat pedoman implementasiKata kunci: rule-based, principle-based, standar akuntansi.
TARGETED SELECTION: SEBUAH TEKNIK WAWANCARA Adi prabhata
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.126 KB) | DOI: 10.35591/wahana.v13i1.37

Abstract

Targeted Selection adalah sebuah teknik interview yang dikembangkan oleh William C. Bayham, Ph.D dan Douglas W. Bray, Ph.D., dan disebarluaskan melalui perusahaannya yang bernama Development Dimensions International, Inc. (DDI) yang berkedudukan di Bridgeville, Pennsylvania, USA. Teknik ini dipercaya dapat menghilangkan berbagai kelemahan yang ada pada interview, terutama tingginya tingkat subyektivitas penilaian. Dengan menggunakan pendekatan perilaku, teknik ini diciptakan untuk menghindari kesalahan-kesalahan yang banyak dibuat oleh pewawancara.Katakunci: Interview, Targeted Selection, Behavior, Dimensions, Star.
KEBERMANFAATAN INFORMASI AKUNTANSI BAGI INVESTOR UNTUK MENAKSIR RISIKO INVESTASI DI PASAR MODAL: SEBUAH TINJAUAN PUSTAKA Budhi Purwantoro Jati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (50.768 KB) | DOI: 10.35591/wahana.v13i1.36

Abstract

Investors are one of the primary user groups of the financial statements, in making decisions they are interested in assessing the return and risk of their investment. There are two types of investmenst risk, firstly is systematic risk and secondly is unsystematic risk, however the relevant one for the investor is the systematic risk because it could not be prevented by diversifying the investment. This paper is intended to elaborate the two important analytical tools of accounting information which were proved to be useful in assessing the investment risk. Firstly is a financial ratio analysis and secondly is an empirical analysis.Keywords: accounting information, financial ratio, systematic risk.
ADK, UBK, DAN POTENSI EKONOMI LOKAL: STUDI KASUS DI KABUPATEN KUTAI BARAT Hermada Dekiawan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.542 KB) | DOI: 10.35591/wahana.v13i1.38

Abstract

This paper discusses the problems of Village Fund Allocation (ADK) and Village Joint Venture (UBK) relation to the potential of local economies in West Kutai District (Kubar). ADK and UBK is one of the components derived from the policy of the Village Fund Allocation (ADD) as set forth in the Act and Regulation of the Minister. In both these legal products, ADD requires local governments to allocate funds for community empowerment sebaian village, with several criteria. However, in practice the policy of ADD cause multiple interpretations, so that the order to each region has different implementations in the policy of ADD, including Kubar. In this paper, will study the implementation of ADK / UBK Kubar relation to local economic potential. Local economic potential Kubar identified by using the weighting, so that the condition information is obtained, which are classified into 3 groups: developed, developing, and growing. The study shows that policies ADK / UBK did not refer to the criteria of the area, so the impact ADK / UBK in economic development Kubar not optimal. On the basis of this, the policy ADK / UBK needs to be associated with the potential of the region, to be more effective in promoting community economic empowerment.Keywords: ADK, UBK, Kutai Barat, Local Economic Development
IDENTIFIKASI PERBEDAAN STANDAR AKUNTANSI ASET TETAP ANTARA US GAAP DAN IFRS Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (52.047 KB) | DOI: 10.35591/wahana.v13i1.35

Abstract

Understanding the accounting standards is a must to anyone interested or engaged in financial accounting, therefore when the international accounting standards or IFRS has commonly agreed to be applied, the accounting standards in some countries, which were previously refer to U.S. accounting standards or U.S. GAAP, some eventually convergenced to IFRS, unfortunately many users of standards fail to comprehend the standards. In general, the interest area of the standards are around the issues of definition, recognition, measurement, classification, reporting, and disclosure of financial transactions. Nevertherless, a number of practitioners and academicians in the accounting facing obstacles in understanding the substance of the both standards. This article was written to address the issues, particularly on the accounting standards of fixed assets.Keywords: financial accounting, accounting standards, US GAAP, IFRS

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