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 18, No 2 (2015)" : 7 Documents clear
SEGMENTASI KONSUMEN PRODUK ELEKTRONIK HEMAT ENERGI LISTRIK (STUDI PADA KELOMPOK KONSUMEN RUMAH TANGGA DI KOTA MALANG) Etsa Astridya Setiyati; Lidia Halim
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.286 KB) | DOI: 10.35591/wahana.v18i2.104

Abstract

Electricity consumption needs to be managed well considering the demand for electricity is high, especially in household sector. Energy-saving electronic products is part of the green products which are offered to consumers in the attempt to create environmental sustainability. The study aims to identify the segmentation of green consumers for electronic products in Malang based on demographic variables (gender, age, education level and income level), psychographics (lifestyle, personality, and social class), and behavior (attitude toward the product and the use of the product). K-means cluster is employed to analyze data and to identify this segmentation. The results consist cluster 1 (curious consumers), cluster 2 (energy-saving-oriented consumers), and cluster 3 (selfish consumers). Implications for developing marketing strategy for each customer clusters are suggested. Keywords: sustainable marketing, green consumers, electronics, segmentation
PENGARUH BELANJA LANGSUNG SEKTOR PENDIDIKAN, KESEHATAN, INFRASTRUKTUR, DAN PERTANIAN TERHADAP IPM (Studi Kasus Pada Kabupaten/Kota Propinsi NTT) Helda Marlin Ala
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.83 KB) | DOI: 10.35591/wahana.v18i2.109

Abstract

This study aims to examine the effect of direct expenditures of education sector, health sector infrastructure and agriculture on the human development index (HDI) is often used as successfulness indicator of the development in a nation or a region. This research is motivated that the direct expenditure of education sector, health sector, infrastructure, and agriculture are important components of the human development index (HDI). The population of this study were the entire area of the district / city in the province of East Nusa Tenggara. The data in this study were secondary data obtained from the Secretariat of the Provincial Finance Bureaue of East Nusa Tenggara and Central Bureau of Statistics of East Nusa Tenggara Province. A total data of 60 observations were used for analysis tool used to test hypotheses is multiple linear regresion. Results of this study show that the direct expenditures of education sector and infrasructure sector have significant positive effects on the human development index. This study, however, does not find evidence that expenditures of health and agriculture sector affect human development index. Keywords : Direct expenditure, education sector expenditure, direct health expenditure, direct infrastructure, direct agriculture, human development index
STRUKTUR MODAL, MODAL INTELEKTUAL, DAN NILAI PERUSAHAAN PADA PERBANKAN INDONESIA Lia Uzliawati; Rita Rosiana; Desi Kurniasari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.298 KB) | DOI: 10.35591/wahana.v18i2.110

Abstract

This study aimed to analyze the effect of capital structure and intellectual capital on firm value. Capital structure in this study measured by Long Term Debt to Equity Ratio (LTDER). The model that used to measure intellectual capital was Pulic model (1998) Value Added Intellectual Coefficient (VAIC). The ratio that used to measure firm value was Price to Book Value Ratio (PBV). This study used conventional banking companies listed in Indonesia Stock Exchange during the period 2008-2013 with a total of 192 sample used were firm observation years. The analysis model used in this study is multiple linier regression using SPSS software version 19.0. Based on the results of multiple linier regression, the study found that the capital structure has no effect on firm value and intellectual capital has a positives effect on firm value. Keywords: Capital Structure, Intellectual Capital, Firm Value, PBV, dan Perbankan
PENGARUH PENALARAN MORAL, RETALIASI DAN GENDER TERHADAP KECENDERUNGAN WHISTLEBLOWING INTERNAL Mesri Welhelmina N. Manafe
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.906 KB) | DOI: 10.35591/wahana.v18i2.106

Abstract

Pedoman Sistem Pelaporan Pelanggaran atau Whistleblowing System (WBS) by the Peraturan Komite Nasional Kebijakan Governance (KNKG) is expected to determine whistleblower in Indonesia as one of the form of effective internal controls to prevent fraud and wrong-doing by individuals or corporations. In practice, the regulation is strongly influenced by the individual's intentions. This study uses variable of moral reasoning and retaliate by including gender variables to test its effect on the tendency orintention to do whistleblowing. To answer the research question, this research uses experimental design which is then analyzed using ANOVA for hypothesis testing. Subjects in this study were accounting students UKAW. The results showed that retaliation and moral reasoning affects the tendency of whistleblowing, while gender is not striving against the tendency to blow the whistle. Keywords: Whistleblowing, moral reasoning, retaliation, gender
PENGARUH PENDIDIKAN, PENGALAMAN KERJA DAN KOMPOSISI GENDER TERHADAP KINERJA PELAKSANAAN PELAPORAN KEUANGAN SKPD DI PROVINSI NUSA TENGGARA TIMUR Renya Rosari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.783 KB) | DOI: 10.35591/wahana.v18i2.108

Abstract

The purpose of this study is to find empirical evidence of the influence of education, work experience, and gender composition on the performance of the implementation of financial reporting in the sectors in the province of East Nusa Tenggara. The research is explanatory. The approach used in this study was survey method. The population of this study came from 40 sectors in the NTT provincial government. Research using non-random sampling and survey respondent is the head of Sub - Division of Finance of SKPDs. There were 40 questionnaires which distributed and used as a sample of 40 respondents. Technical analysis of the data using PLS Regression (Partial Last Square) with WarpPLS 3.0 software. Testing was conducted in two phases, namely assessing the outer model (measurement model) and the inner model (structural model). The results of the study among the three exogenous variables: education, work experience and gender composition showed that the positive effect of work experience on the performance of the implementation of financial reporting. Based on the results obtained in this study is expected for the area of financial management officer with regard to the implementation of financial reporting, when choosing to place employees at existing fields, should also be considered to be qualified competence in accordance with their duties and functions. In a subsequent study, researcher recommends to conduct similar studies to expand research. Keywords: Level of Education, Work Experience, gender composition, performance of financial reporting
NIAT MEMBELI DAN ELECTRONIC WORD OF MOUTH DI SITUS JEJARING SOSIAL: PENGUJIAN TERHADAP KUALITAS SITUS WEB, KEAMANAN BERTRANSAKSI, REPUTASI PERSEPSIAN, NORMA SUBYEKTIF DAN KEPERCAYAAN Camelia L. Numberi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.555 KB) | DOI: 10.35591/wahana.v18i2.107

Abstract

This research is supported by the emergence of the phenomenon of online communities that become a popular online place for users to search for and gather information about online shopping experiences through online shop or social networking site that aimed to reduce the risk of their transaction. The purpose of this research is to show empirical evidence about the influence of the quality of website, transaction safety, and subjective norm toward purchase intention and electronic word of mouth behavior with mediated of trust and perceived reputation in social networking site. From online survey that conducted we obtain 430 respondents of Facebook users account in Indonesia, and then processed using structural equation modeling (SEM) with the help of the application of Amos 22. Statistical analysis showed that 11 hypothesis that proposed existed four hypothesis unsupported, that is influence of the system quality to perceived reputation, the information quality to trust, the system quality to trust and the perceived reputation to shopping intention. In generally, this research is predicted online consumers behavior in the social networking site with regard to their activities to shopping online, especially about shopping intention and electronic wordof-mouth. Keywords: Social Commerce (S-commerce), Theory of Reasoned Action (TRA), Information Quality, System Quality, Transaction Safety, Perceived Reputation, Trust, Subjective Norms, Shopping Intention, electronic Word-of-Mouth (eWOM), Structural Equation Modeling (SEM).
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI INDONESIA (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2009 - 2011) Sapto Bayu Aji
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.21 KB) | DOI: 10.35591/wahana.v18i2.105

Abstract

CSR is a company's commitment to improve the well-being of the community through the wisdom business practices and contributions of resources of the company. The study aims to determine the impact of CSR which is expressed by spending funds on the reaction of investors in the capital market. This study examines whether the Corporate Social Responsibility (CSR) with several control variables has an influence on the company's financial performance. Financial performance is proxied with the company's stock price. Using data of annual financial statements and sustainability reports banking companies listed in Indonesia Stock Exchange from 2009 to 2011, the study reports that CSR has a relationship and positive effect on company's stock price. Keywords: Corporate Social Responsibility, Stock Price, and Banking.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2015 2015


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