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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
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Search results for , issue "Vol 15, No 1 (2012)" : 6 Documents clear
HUBUNGAN ANTARA KARAKTERISTIK PERUSAHAAN DAN PENGUNGKAPAN SUKARELA ATAS LABA PROYEKSIAN DI BAWAH STANDAR AKUNTANSI KEUANGAN YANG BERBEDA Arief Zulianto Susilo; Slamet Sugiri
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (53.039 KB) | DOI: 10.35591/wahana.v15i1.56

Abstract

Previous studies find inconsistent results on the association between earnings volatility and firm value and voluntary disclosure of future earnings information. Those studies, however, do not take into account the different types of accounting standards. In fact, while many countries in the world have required firms listed in their stock exchanges to employ the IFRS (international financial reporting standards), some others have not required it until the year 2008. Do different accounting standards have impact on the association between those two firms’ characteristics (earnings volatility and firm value) and voluntary disclosure of future earnings information? We formally develop and empirically test hypotheses to answer the research question. We draw our samples from banking institutions listed in Indonesian Stock Exchange representing non-IFRS firms and and those listed in Australian Securities Exchange representing IFRS firms for the period of 2005-2008. Using interaction model, we find that different accounting standards do have significant influence on the association between earnings volatility and the voluntary disclosure of forward-looking earnings information. We, however, fail to find a significant effect of the different accounting standards on the association between firm value and the voluntary disclosure of future earnings information. The failure might suggest that, in the context of measurement perspective, the IFRS is actually indifferent from the non-IFRS.Keywords: Voluntary disclosures, forward-looking earnings information, firm value, earnings volatility, accounting standards
PENGARUH EARNINGS DAN ARUS KAS TERHADAP RETURN SAHAM TERKAIT DENGAN SIKLUS HIDUP PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEJ Tahun 2001 - 2005) Bayu Giri Prakosa
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.449 KB) | DOI: 10.35591/wahana.v15i1.61

Abstract

The purpose of this study is to find whether the differences in life-cycle stages affect the usefulness of accounting performance measures, such as earnings and cash flow. Corporate life cycle consists of four stages: start-up, growth, mature and decline. Using financial data of companies listed in Jakarta Stock Exchange (JSE) from periods of 2001 to 2005, classified by pooled cross-sectional method, and tested by double regression - Ordinary Least Square (OLS) model, the study finds that stock return of start-up, growth, mature, and decline firms are influenced by earnings per share (EPS). Cash flows from finance activities have relevance to stock return in the decline stage. Overall, this study provides evidence that corporate life cycle influence the incremental valuerelevance of earnings and cash flows.Keywords: Earnings, Cash Flows, Corporate life cycle, Stock Return and Value-relevance.
LEARNING ORGANIZATION SEBAGAI STRATEGI MENINGKATKAN KEUNGGULAN KOMPETITIF Titik Nurbiyati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (41.151 KB) | DOI: 10.35591/wahana.v15i1.59

Abstract

Untuk mencapai keunggulan kompetitif peran sumber daya manusia yang kompeten sangat diperlukan untuk menjamin kelangsungan hidup perusahaan, yaitu sumber daya manusia yang berbasis pengetahuan dan memiliki keterampilan-keterampilan. Organisasi pembelajaran(Learning Organization) hadir bersama-sama dalam sebuah organisasi untuk meningkatkan kualitas pengembangan sumber daya manusia, karena mempercepat proses pembelajaran organisasi dan meningkatkan kemampuannya untuk beradaptasi pada perubahan dan mengantisipasi perubahan pada masa depan. Pengembangan sumber daya manusia berbasis pengetahuan memerlukan proses pembelajaran baik pembelajaran self learning maupun organizational learning. Keunggulan bersaing yang dicapai melalui pengelolaan sumber daya manusia yang dimiliki perusahaan dapat dijadikan sumber keunggulan kompetitif serta tidak mudah ditiru pesaing.Kata kunci: Keunggulan Kompetitif, Learning Organization, Sumber Daya Manusia
RELEVANSI KANDUNGAN INFORMASI ANTARA CASH FLOW DAN EARNINGS PADA PERUSAHAAN YANG MENGALAMI FASE DECLINE Lies Nurhaini; Y Anni Aryani; Anas Wibawa
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.468 KB) | DOI: 10.35591/wahana.v15i1.57

Abstract

Statement in the financial press and recent research suggest that controversy exist as to which accounting measure is more value-relevant: earnings or cash flow. This study examines the relative value relevance of earnings and cash flow measures in decline stage of a firm. Another aim of this study is to predict financial distress condition in that stage. Cash flow is expected to be more valuerelevant in the decline stage. In addition, it is argue that the firms in the decline stage are predicted having financial distress. The analysis sample consists of 30 firms in the decline stage. The entire sample member listed on the Indonesian Stock Exchange (IDX) during the period of 2007-2010 is selected using purposive sampling method. Evidence supports the hypothesis that cash flow is more value-relevant than earnings. Another result of this study shows that just 11 from 30 firms in the decline stage experience financial distress condition.Keywords: decline, value relevance, cash flow, earnings, financial distress
MANAJEMEN LABA DAN ETIKA BISNIS Krismiaji .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (48.518 KB) | DOI: 10.35591/wahana.v15i1.58

Abstract

Earnings management is not a new in business practices. Many ways and motives are owned by managers. There are some controversy about earnings management. Some argue that earnings management have negative impacts to the reliability and credibility of accounting information. The other argue that earnings management is one of methods to arrange reported income in order to avoid the sharp fluctuation of reported income from time to time. This paper discuss earnings management from ethics perspective. The result shows that earnings mangement practice is depend on management intention. If it is done based on opportunistic motive, it will cost the other people, and this is not an ethical practice and vice versa. To ensure that earnings management practice will not break the ethics and even enhance usefullness of accounting information, organization can apply a more tight accounting standard and corporate governance.Keywords: Earnings Management, Ethics, Accounting Standard, Corporate Governance
PROFESIONALISASI KPEMIMPINAN UNTUK MENGATASI KONFLIK ORGANISASI TERHADAP KINERJA ORGANISASI Pribadi Widyatmojo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (54.323 KB) | DOI: 10.35591/wahana.v15i1.60

Abstract

Very common the leader, using his or her power, subjectively justify that his or her subordinates are not fit enough with the organization’s performance standards. In fact the performance measurement is no only aplicable the staff or subordinates, but also to the leaders his or herself. This article is proposing the new way of measuring the performance of staff or subordinates as well as the leaders. This article proposing the balance justification of performance to both staff or subordinate and leaders. This article emphasized on the new ways in measuring the staff and leader fitness to organization as well as the conflict management among the leaders and other professional element in the organization.Keywords: leader, staff or subordinate, performance measurement, conflict management.

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