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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
 1 
Search results for , issue "Vol 17, No 1 (2014)" : 5 Documents clear
ELISITASI KEYAKINAN-KEYAKINAN UTAMA MAHASISWA UNTUK MENGGUNAKAN MIND MAP DI MATA KULIAH PENGAUDITAN Yanto Darmawan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 1 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.374 KB) | DOI: 10.35591/wahana.v17i1.87

Abstract

Kreatifitas pengajar dalam memberikan materi di kelas sangat dibutuhkan, terutama dalam mempermudah mahasiswa untuk meringkas materi kuliah. Salah satu teknik yang dapat digunakan adalah Mind Map. Untuk itu perlu diteliti keyakinan yang mendorong niat mahasiswa untuk menggunakan mind map. Menurut Theory of Planned Behaviour -TPB, niatseseorang untuk berperilaku merupakan hasil dari sikap, norma subjektif, dan kontrol perilaku persepsian. TPB mengasumsikan bahwa ketiga faktor tersebut ditentukan oleh keyakinan-keyakinan utama (salient beliefs) terhadap setiap komponen dan evaluasi keyakinan-keyakinan tersebut. Namun penentuan keyakinan menggunakan elicitation study kurang mendapat perhatian dari para peneliti. Penelitian ini merupakan elisitasiuntuk menggali keyakinan-keyakinan utama mahasiswa berkaitan dengan penggunaan mind map.Kuesioner dengan delapan pertanyaan terbuka diisi oleh 35 mahasiswa yang sedang menempuh mata kuliah Pengauditan. Hasil elisitasi dapat dipergunakan untuk menyusun aitem-aitem pertanyaan kuisioner TPB. Kata kunci: Mind Map, pengauditan, elicitation study, keyakinan utama, Theory Planned Behaviour
PENGARUH PENERAPAN STRATEGI KEUNGGULAN BERSAING DAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA PERUSAHAAN DENGAN INFORMASI AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERATING (Studi pada BUMN Industri Strategis di Kota Bandung) Angela Merici Minggu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 1 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.502 KB) | DOI: 10.35591/wahana.v17i1.88

Abstract

This study aim to estimate empirically the influence of competitive advantage strategy and total quality management implementation simultaneously or partialy on BUMN-IS performance in Bandung with management accounting information as a moderating variable. The method uses in this research is census method. In determining the number of samples, because the subject is less than a hundred, taken all the better The researh conducted on 55 manager on BUMN strategic industry in Bandung. Data used in this research were primary data collected by questioners. Analysis method uses in this researh was descriptive and verifikatif analisys and hypothesis testing method used MRA (Moderated Regression Analysis). The result of this research show that there are the effect of competitive advantage strategy and implementation of total quality management simultaneously on organization performance. Partially the competitive advantage strategy has a positive influence on organization performance, total quality management whereas no significant influence on organization performance and management accounting information moderate the competitive advantage and TQM has a positive significant influence on organization performance Keywords : competitive advantage strategy, total quality management, management accounting information and organization performance.
ANALISIS PENGARUH EARNING QUALITY DAN MARKET TO BOOK RATIO TERHADAP RETURN SAHAM ( Studi Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia) Nafi’ Inayati Zahro; Wisnu Haryo Pramudya
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 1 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.112 KB) | DOI: 10.35591/wahana.v17i1.89

Abstract

The purpose of this research is to analyse the effect of earning quality and market to book ratio on stock return. Using the sample of manufacturing companies listate in Indonesia Stock Exchange in the periode 2007-2010. The purposive sampling is used to collect 300 samples. The study fine that there is a positive effect of earning quality on stock return. The market to book ratio negatively affects stock return. Keywords: earning quality,market to book ratio, stock return, earnings response coefficients (ERC)
KOMPLEKSITAS KEPATUHAN PAJAK Narko .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 1 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (47.234 KB) | DOI: 10.35591/wahana.v17i1.90

Abstract

Setiap akhir tahun, setiap wajib pajak baik wajib pajak orang pribadi (WPOP) maupun wajib pajak perusahaan atau badan (WP Badan) diwajibkan membuat dan menyerahkan Surat Pemberitahuan Tahunan Pajak Penghasilan. Permasalahannya masih sangat sedikit wajib pajak yang bersedia melakukan hal tersebut. Masih terdapat cukup banyak wajib pajak yang “melupakan” kewajiban tersebut. Salah satu penyebabnya adalah masalah kepatuhan melaksanakan kewajiban perpajakan atau yang sering disebut kepatuhan pajak yang sesungguhnya cukup kompleks. Beberapa faktor yang mempengaruhi kepatuhan pajak adalah meliputi kesederhanaan sistem, keadilan penerapan peraturan, transparansi penggunaan, kemudahan “melihat” hasil-hasil penggunaan pajak, kenyataan bahwa di manapun di dunia ini terdapat apa yang disebut dengan “perlawanan pajak” baik pasif maupun aktif, dan tidak kalah pentingnya perlunya penegakan aturan yang berlaku. Kata kunci: Tax Ratio, Tax Compliance, Tax Avoidance, Tax Evasion.
PERSYARATAN KECUKUPAN MODAL MINIMUM DAN PERILAKU BANK DI INDONESIA Maromi Merlin Mbate
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 1 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.68 KB) | DOI: 10.35591/wahana.v17i1.86

Abstract

This study aims to analyze the impact of bank capital requirements in Indonesia where credit and capital crunch. In investigating the impact of bank capital requirements, we set up a simple model of the banking firm as well as having possible effects on the economy. In this study, change of deposits and change of loan were included as the dependent variable and capital requirements as the independent variable while logarithm of total assets, Certificates of Bank Indonesia (SBI) and growth of GDP as the control variable. In estimation, we use annually panel data of all the banks conventional period 2002-2206 while number of samples was 372 banksyears. Based on our econometric tests, we choose the Fixed Effect panel regression model because the bank specific characteristics are found to be different. The results of this study indicated that regulatory capital takes part in the change of Indonesia banks behaviour. The main finding of this study, firstly from the liabilities side of banks is that there was a strong positive relationship between bank capital and growth rate of deposits, where the impact of change in capital is smaller for well-capitalised banks than for poor-capitalised banks. Secondly, with regards to bank lending, it was shown that credit crunch was less apparent in the aftermath of change in capital regulatory in Indonesia. Thus, this study supported of capital crunch. Keywords: Capital Adequacy Ratio, Deposits, Loans, Capital Crunch

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