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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 18, No 1 (2015)" : 5 Documents clear
IMPLEMENTASI ANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS SEKTOR PUBLIK Studi pada Pemerintah DIY Enita Binawati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.961 KB) | DOI: 10.35591/wahana.v18i1.98

Abstract

The implementation of performance-based budget in Indonesia to materialize the accountability of a local government was influenced by various factors: Based on the survey of the study the objectives its objectives were: (1) to empirically examine the impact of leadership style, resources, information and goal orientation on the implementation of performance-based budget, (2) to empirically examine the impact of the implementation of the performance-based budget on financial and performance accountabilities, (3) to empirically examine the impact of the financial accountability on the performance accountability, and (4) to interpret and to empirically describe mimetic, coercive and normative isomorphism using institutional theory. The survey was conducted to 202 local government officers involved in budgetary preparation and decision making, consisting of five districts/city in the Special Region of Yogyakarta. The study used mixed method, which combined qualitative and quantitative approaches and sequential explanatory strategy. The hypotheses were tested using partial least square (PLS) analysis. The results of the survey showed that (1) the factors of the resources, the information and the goal orientation were proven to have significant impact on the implementation of the performance-based budget, (2) the implementation of the performance-based budget was proven to have significant impact on the financial and performance accountabilities, (3) the financial accountability was also proven to have significant impact on the performance accountability, and (4) there was normative and coercive institutional isomorphism in Satuan Kerja Perangkat Daerah (SKPD), working units of local government apparatus, of the Special Region of Yogyakarta. Keywords: the implementation of the performance-based budget, public sector accountability, institutional theory and mixed method.
PENGARUH PARTISIPASI PEJABAT STRUKTURAL PADA KINERJA MANAJERIALPEMERINTAH KOTA DENPASAR Made Wahyu Adhiputra
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.809 KB)

Abstract

Globalization era leads to change in the concept of regional autonomy that requires granting greater authority to the regions at the level of districts, mainly in development and provision of better public services. To be able to carry out the development and provision of better public services, it is demanded an increase in civil service performance, particulary as the motor of structural officials of government agencies in carrying out its duties and functions. The performance known as menegerial performance may improve if the structural official are actively involved or participated in the budgetary process, couple with high organizational commitment, profesinalim and organizational structure in accordance with the needs. Based on the description above, the formulation of the problems in this research are: (1) Does Structural Officers Participation positivrly influence the Managerial Perfoemance, (2) Does the organizational have a positive commitment on Managerial Performance, (3) Does Profesionalis of Structural Officer positively on Managerial Performance; and (4) whether the organizational strukture positively effect on Managerial Performance. The purposes of this research are: (1) to provide empirical evidence that participation of structural officials positively influence the managerial performance; (2) to provide empirical evidence that organizational commitment positively influence the managerial performance; (3) to provide empirical evidence that profesionalis positively influence the managerial performance; (4) to provide empirical evidence that organizational structure positively influence the managerial performance. Proportional stratified random sampling method was applied in taking the samples of this study, whilw the data was collected using a survey nethod accompanied with questionnaire technique. The target respondents of this research are 64 respondents. Testing validity and reliability of the instrument variables used in this study have a high level of acceptability. The result of the research shows synthesis that the better the structuralofficer participation is, the better the organizational commitment becomes, themore adequate the professionalism and the more appropriate the organizationalstructure are, the managerial performance of the Government of Denpasar will beincreasing. The influence of Organizational structure on managerial performanceis more dominant than the structural official participation of organizationalcommitment and profesionalism. Keywords: Managerial performance, Participation on structural officials,Commitment organizational, Profesionalism and organizationalstructure.
ANALYSIS TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP ACCEPTANCE OF PERANGKAT LUNAK AKUNTANSI (AOP) MENYONGSONG ASEAN ECONOMIC COMMUNITY (AEC) 2015 Eni Dwi Susliyanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.816 KB) | DOI: 10.35591/wahana.v18i1.102

Abstract

This study aims to analyze student perception of accounting software skill using Technology Acceptance Model (TAM) preparing ASEAN Economic Community (AEC 2015). This study will analyze significant influence between Perceived Ease of Use (PEU) with Perceived Usefulness (PU), Perceived Ease of Use (PEU) with Attitude Towards Usage (ATU), PEU with Acceptance of PLA (AoP), PU and ATU with Acceptance of PLA (AoP), AoP with AEC 2015. This study uses survey method with 100 accounting students. The data analyzed using SmartPLS 3.1 statistical software. The results show there is significant influence between PEU with PU, PE with ATU, PU with AOP, AOP with AEC and there isn’t significant influence between PEU with ATU and PEU with AOP. Keywords: TAM, PLA, PEU, PU, ATU, AOP, AEC 2015
IMPLIKASI PERUBAHAN UNDANG-UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Fitri Oktariani; Sutrisno .; Aulia Fuad Rahman
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.622 KB) | DOI: 10.35591/wahana.v18i1.99

Abstract

This study aims to test and prove leverage ratio empirically in the capital structure of each company at 2009 and 2011 period of tax reform act. The study population was all the companies listed on the Indonesia Stock Exchange in 2008 to 2011 with a sample of 53 manufacturing companies. Sampling using judgment sampling method and data analysis method used is the independent sample t test and paired sample t test.The results of this study indicate that leverage ratio of large companies is higher than small companies in the period of tax reform act in 2011. Accordingly, regulation of tax reform act that lowering tax rates lead to large companies who have the most dominant role increasing the leverage ratio in Indonesia. Keywords: tax reform act, capital structure, leverage.
IMPLEMENTASI GOVERNANCE DI KEMENTERIAN PERINDUSTRIAN REPUBLIK INDONESIA DAN PENGARUHNYA TERHADAP KINERJA Bayu Giri Prakosa; Y Anni Aryani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.236 KB) | DOI: 10.35591/wahana.v18i1.101

Abstract

This study examines whether governance principles implementation in The Ministry of Industry of Republic Indonesia has been well implemented. This study also tests the effect of the implementation on Industry Ministry’s performance using the Ministry of Industry’s performance indicators which have been stipulated by the Minister of Industry in the Rule of Ministry of Industry No: 41/MIND/PER/3/2010, which are: stakeholder perspective and implementation of functional perspective. The typology of governance quality from TUGI is used to measure the implementation of governance principles. Using data from the internet survey, this study shows that most of the governance principles (orderly implementation of state administration, public interest, proportionality, professionalism, and accountability) are have been implemented well. Yet, there are two governance principles that have not been well implemented; they are law enforcement and transparency. In addition, this study reveals that although the governance principles have been implemented well in the Ministry of Industry, its only public interest principle that has impact on performance. Keywords: governance principle, stakeholder perspective, implementation of functional perspective, performance, internet survey.

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