cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Supardi
Contact Email
maspard28@gmail.com
Phone
-
Journal Mail Official
p3m@aaykpn.ac.id
Editorial Address
-
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
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 17, No 2 (2014)" : 7 Documents clear
PENGARUH PENALARAN MORAL DAN ORIENTASI NILAI SOSIAL TERHADAP AKUNTABILITAS SOSIAL DAN LINGKUNGAN Afdal .; Nirwana .; Dinar .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.753 KB) | DOI: 10.35591/wahana.v17i2.92

Abstract

Support for social and environmental accountability is lack whereas it is one of the way to solve sosial and environmental problem. The purpose of this study is to investigate the effect of moral reasoning and social value orientation (prosocial, competitive and individualistic) on social and environmental accountability. This paper argues that the higher moral reasoning the higher social and environmental accountability support. Another argument is prosocial support to environmental accountability higher than competitive and individualistic. This study uses survey method with 67 accounting student respondents from 3 universities. The results show that there is significant interraction effect of moral reasoning and social value orientation on social and environmental accontability support.. This finding implications on the education side is that to increase social and environmental support, education must increase moral reasoning and prosocial orientation. On the firm side, to increase social and environmental accountability choose employee who has high moral reasoning and prosocial behavior. Keywords: Social and Environmental Accountability, Moral Reasoning, Social Value Orientation
ANALISIS PENGARUH KINERJA KEUANGAN, BI RATE DAN EARNING PER SHARE TERHADAP HARGA SAHAM BANK BUMN DI BURSA EFEK INDONESIA (PERIODE 2008-2013) Selamet Riyadi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.749 KB) | DOI: 10.35591/wahana.v17i2.93

Abstract

This study aims to analyze the influence of variable financial performance, the BI rate and EPS to state-owned bank's stock price. The results of this study are expected to provide information for the management of state-owned banks as consideration making the right decisions for the progress of the red plate banks and investors. The object is a state-owned bank that listing in Indonesia Stock Exchange (IDX) 2008-2013. The sample used is judgment sampling method with the state-owned bank criteria. Based on these criteria, the sample was obtained 4. The data were processed using Eviews Program version 6.0. The analytical tool used is panel data regression method using hypothesis testing, ie the T test, F test, test. The results of this study indicate that partial, LDR has a positive but not significant effect on stock prices, CAR has a positive and significant impact on stock prices, NIM positive and not significant to the stock price, the BI rate has positive effect on stock prices and EPS positive effect significant impact on stock prices. LDR independent variables simultaneously, CAR, NIM, the BI rate and EPS have a significant effect on stock prices. The results of the determination coefficient test showed 89.17 percent of the value of the dependent variable is affected by the independent variable, and the remaining 10.83 percent is influenced by other variables outside of research. Banks that maintain the soundness of banks in accordance with the method Risk Base Bank Rating (RBBR) set by Bank Indonesia to maintain its stock price in Indonesia Stock Exchange (IDX). For the investor in CAR and EPS can be used as a reference to set the options for the investment and management of the bank should maintain CAR and EPS increase continuously. Keywords: Financial Performance, BI rate, EPS, and stock price.
MENGELOLA PENOLAKAN TERHADAP PERUBAHAN ORGANISASI Studi pada Frontliner Bank BTN Harmoni Menggunakan Metodologi Serba Sistem Lunak Berbasis Riset Tindakan Stefanus Sadana; Septo Pramesworo; Rizka Zainab
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1249.773 KB) | DOI: 10.35591/wahana.v17i2.94

Abstract

Purpose – This paper, Managing Resistance to Organization Change at Bank BTN Using Soft Systems Methodology based on Action Research (SSM-AR), aims to show how soft systems methodology incorporated in action research (AR) interventions to successfully implement resistance to organization change at Bank Tabungan Negara (BTN). The case study in Bank BTN Harmony branch examined would be useful to branch managers who want to implement policy change in their own organizations. Design/methodology/approach – This project used SSM-AR as its methodology due to flexible, responsive and emergent nature. Findings – SSM-AR is able to address ill-structured problems faced by managers, in collaboration with stakeholders using questioning and reflection. SSM-AR leads to an increased understanding about the problem situation so SSM practitioners can advocate an intellectual framework to guide their research. This research has an additional benefit to overcome obstacles in an academic environment where research processes are still governed based on traditional research methods. Practical implications – The ideas presented in the paper could be particularly useful to a practice-based discipline such as project management where research into its practice is in demand. Originality/value – This paper would be useful to managers that are interested in a demanding methodology to implement organization change in addressing business problems. It demonstrates ways of combining SSM-AR, resulting in a powerful research tool to carry out future rigorous research. Keywords: Soft systems methodology, action research, resistance to change, management research
KAJIAN PENGARUH CAR, NPL, LDR, BOPO, INFLASI, DAN SUKU BUNGA BI TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Rini Setyo Witiastuti; Khaerudin .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.211 KB) | DOI: 10.35591/wahana.v17i2.95

Abstract

The purpose of this study is to examine the influence of CAR, NPL, LDR, BOPO, Inflation, and BI Rate on ROA in banking sector listed in Indonesia Stock Exchange (IDX) within 2008 - 2012. The examination took the population of all banks listed in Indonesia Stock Exchange within the research period. Taken from the sampling, there are 23 banks. It also used the classical assumption test and multiple regression analysis (t test). The result of this research shows that CAR, LDR, and Inflation have positive but not significant effect on ROA; NPL and BOPO have negative and significant effect on ROA; and BI rate has negative but not significant effect on ROA in banking sector listed in Indonesia Stock Exchange (IDX) period 2008-2012. Keywords: Bank Financial Ratios, Inflation, BI Rate, Financial Performance
THE FAILURE OF INTERNAL GOVERNANCE: BOARD PROPERTIES AND EARNINGS INFORMATIVENESS IN INDONESIA Muhammad Agung Prabowo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.193 KB) | DOI: 10.35591/wahana.v17i2.91

Abstract

I test the relationship between board properties and earnings informativeness in Indonesian setting. The limited attention from governance research on this issue motivates the study. The underlying conceptual framework and empirical prediction regarding the impact of properties on informativeness hinges upon agency theory. Using a sample of Indonesian listed companies, I predict that education background of directors affect discretionary accruals and earnings response coefficient. However, the study fails to provide empirical confirmation to the prediction. The background is insignificantly related to earnings informativeness and that results are robust across measure. I suspect that the results are driven by the lack of institusional development. Yet, given the shortcoming of the paper, a due care is required in interpreting the findings. Keywords: board properties, earnings informativeness, agency theory
KONFLIK KEHARUSAN AKUNTABILITAS DAN KINERJA KERJA NGO DI INDONESIA M. Yudhika Elrifi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.963 KB) | DOI: 10.35591/wahana.v17i2.96

Abstract

This research investigated the impact of konflik keharusan akuntabilitasin public setor organization, especially for Non Govermental Organization (NGO). Its provided empirical evidence on the impact factors determined the konflik keharusan akuntabilitasof work performance NGOs accountability actor in Indonesia. The objectives of research is to identify different types of accountability requirements with quantitative data and to determine that the competing pressures of accountability affect NGO’s perceived work performance. The results showed that work performance NGO’s accountability actor in Indonesia partly influenced by a negative perceived work context that is workload and job tension. Keywords: competing accountability requirement, competing accountability, NGO, work performance
FAKTOR- FAKTOR YANG MEMPENGARUHI FLEKSIBILITAS TENAGA KERJA KONTRAK DAN PARUH WAKTU PADA UMKM DI JAWA TENGAH Salamah Wahyuni
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.457 KB) | DOI: 10.35591/wahana.v17i2.97

Abstract

This study investigates the determinants of outsourcing-based human resources management in small enterprises in Central Java. The conceptual framework follows adaptive flexibility model that hinges upon the characteristics of the firms. Using multistage sampling, the results show that less than one fourth of the sample adopts outsourcing-based employee. Further, the study provides supportive evidence to the variables of competitiveness, environmental uncertainty, and firm size. The findings imply that small enterprises in Central Java pursue strategy that differs from their non Indonesian counterparts. Tujuan penelitian ini untuk menemukan model penerapan fleksibilitas sumberdaya manusia pada UMKM di Jawa Tengah dalam merespon perubahan yang terjadi, ditinjau dari berbagai karakteristik yang dimiliki. Fleksibilitas diukur dari proporsi tenaga kerja kontrak dan paruh waktu yang digunakan. Target populasi adalah UMKM di Jawa Tengah yang mempekerjakan minimal 1 karyawan. Pengambilan sampel menggunakan multistage sampling. Pertama mengambil 4 kota/kabupaten, dan kedua mengambil UMKM yang mewakili ko/kabupaten tersebut. Pengumpulan data dilakukan melalui wawancara terstruktur. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di Jawa Tengah mengandalkan tenaga kerja tetap, dan hanya sedikit (22,25%) yang menggunakan tenaga kerja kontrak dan paruh waktu. Dari sebelas hipotesis yang diajukan hanya 3 yang didukung, yakni Kekuatan Bersaing, Ketidakpastian Lingkungan, dan Ukuran Perusahaan. Delapan hipotesis yang lain menunjukkan hasil yang tidak signifikan. Bisa disimpulkan bahwa strategi fleksibilitas yang digunakan oleh UMKM di Jawa Tengah mempunyai pola yang berbeda dengan yang dilakukan di negara lain. Kata kunci: Fleksibilitas, Tenaga kerja kontrak, Tenaga kerja paruh waktu, UMKM.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Vol 26, No 2 (2023) Vol 26, No 1 (2023) Vol 25, No 1 (2022) Vol 24, No 2 (2021) Vol 24, No 1 (2021) Vol 23, No 2 (2020) Vol 23, No 1 (2020) Vol 22, No 2 (2019): Agustus Vol 22, No 1 (2019) Vol 21, No 2 (2018) Vol 21, No 1 (2018) Vol 20, No 2 (2017) Vol 20, No 1 (2017) Vol 19, No 2 (2016) Vol 19, No 1 (2016) Vol 18, No 2 (2015) Vol 18, No 1 (2015) Vol 17, No 2 (2014) Vol 17, No 1 (2014) Vol 16, No 2 (2013) Vol 16, No 1 (2013) Vol 15, No 2 (2012) Vol 15, No 1 (2012) Vol 14, No 2 (2011) Vol 14, No 1 (2011) Vol 13, No 2 (2010) Vol 13, No 1 (2010) Vol 12, No 2 (2009) Vol 12, No 1 (2009) Vol 11, No 2 (2008) Vol 11, No 1 (2008) More Issue