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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 19, No 2 (2016)" : 5 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PENGGUNA SISTEM INFORMASI BARU: Studi Kasus Pada Operator Pelaporan PDDIKTI Perguruan Tinggi Swasta Di Wilayah V Yogyakarta Surawan Setyo Budi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.232 KB) | DOI: 10.35591/wahana.v19i2.124

Abstract

Kopertis wilayah V Yogyakarta memenuhi kewajibannya dalam rangka membina perguruan tinggi swasta (PTS) di Yogyakarta dengan terbukti dari 106 PTS selalu mengirimkan operatornya untuk mengikuti sosialisasi, pendampingan dan pengarahan dalam melakukan pengiriman laporan yang terkait kegiatan akademik yang diminta DIKTI. Sejak tahun 2002 sampai 2015 ini kopertis wilayah V selalu memberikan pengarahan, jalan keluar dalam rangka agar operator dengan senang melakukan kewajibannya mengirimkan laporannya.. Ditahun 2014 genap DIKTI memberlakukan sistem aplikasi baru yang digunakan untuk mengirimkan laporan semesteran ke DIKTI dengan nama Program FEEDER.   Penelitian ini menggunakan 4 faktor (kulitas sistem informasi, kualitas informasi, kualitas kehandalan dan kualitas keamanan) bertujuan untuk mengetahui faktor apa yang mempengaruhi sistem informasi baru bisa diterima sehingga pengguna mendapat kepuasan dalam menggunakan sistem informasi FEEDER tersebut. Responden dalam penelitian  ini berjumlah 106 orang operatorPTS seluruh kopertis wilayah V. Metode pengumpulan data menggunakan kuesioner, alat ukur dengan skala likert 5 point di uji validitas dan reliabilitas serta dianalisis menggunakan analisis regresi.Hasil penelitian dari keempat faktor yang diteliti ternyata kualitas sistem informasi dan kualitas kehandalan yang mempengaruhi kepuasan pengguna dengan variabel intervening kemudahan. Kata kunci: Aplikasi sistem Informasi baru,kepuasan pengguna sistem informasi, kemudahan sistem informasi baru
DAMPAK PENERBITAN PENGHASILAN TIDAK KENA PAJAK (PTKP) 2015 TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Pada KPP Pratama Kota Cirebon Periode 2014–2015) Ahmad Syifaudin
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.232 KB) | DOI: 10.35591/wahana.v19i2.123

Abstract

This research investigate the impact of adjustment in non-taxable income towards the acceptance level of income taxes both before and after PMK-122/PMK.010/2015 concerning nominal adjustment in non-taxable income by Ministry of Financial in Indonesia issued. The sample drawn from tax payer of PPh 21, PPh 25/29 on private person and PPh 25/29 on legal entity which listed in KPP Pratama in Cirebon City on period of 2014-2015. Data analysis technique which used in this research are descriptive statistic, normality test and paired sample t-test. The result of this research show that the acceptance level of PPh 21, PPh 25/29 on private person is rising insignificantly and the acceptance level of PPh 25/29 on legal entity is rising significantly during on research periods. This result may conclude that the issued of PMK-122/PMK.010/2015 concerning nominal adjustment in non-taxable income by Ministry of Financial in Indonesia have no impact in decreasing the acceptance level of tax incomes especially in KPP Pratama in Cirebon City on period of 2014-2015. Keywords: adjustment in non-taxable income 2015, PMK-122/PMK.010/2015 concerning nominal adjustment in non-taxable income by Ministry of Financial in Indonesia.
PENGARUH KONDISI KEUANGAN, OPINI AUDIT SEBELUMNYA, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROBABILITAS PENERIMAAN OPINI AUDIT GOING CONCERN Nanik Niandari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.1 KB) | DOI: 10.35591/wahana.v19i2.118

Abstract

This study aimed to prove the effect of financial conditions, prior audit opinion, and company growth on acceptance of going concern opinion. This research used manufacturing company listed in Indonesian Stock Exchange (BEI) which taken by purposive sampling method. During three years observations (2011-2013), there were 304 observations and only 28 companies (9.21%) of the observed company got going concern opinion. Using logistic regression analysis, it was found that only financial conditions and prior audit opinion  variable that affect going concern acceptance variable. Company Growth were not statistically significant. Keywords: Financial Condition, Prior Audit Opinion, Company Growth, and Going Concern Opinions
PENGARUH PERSEPSI KEGUNAAN DAN KEMUDAHAN TERHADAP MINAT PENGGUNAAN E-SPT PPH PASAL 21/26 OLEH WAJIB PAJAK BADAN DI YOGYAKARTA Lucia Ika Fitriastuti; Yohannes Vemberi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.852 KB) | DOI: 10.35591/wahana.v19i2.121

Abstract

Director General of Taxes has issued  PER-14/PJ/2013 which provides electronic  services for corporate tax payer. Corporates are now able to submit its report in electronic form, called e-SPT. This research tests whether the perception of usefulness and perceived ease of use influence the attitude of the corporate tax payer. Furthermore, this research also tests whether the attitude affect interest of corporate tax payers to use the application. The data used in this study are primary data obtained by questionnaire. Respondents are corporate tax payer who submits their tax returns using e-SPT in 5 tax offices in Yogyakarta. (KPP Pratama Sleman, KPP Pratama Bantul, KPP Pratama Gunung Kidul, KPP Pratama Kulon Progo and KPP Pratama Yogyakarta). Samples are 100 corporates. Object of this research is the application of tax (e-SPT) Income Tax Article 21/26, which was launched by the Directorate General of Taxation. The questionnaire measuring four variables: perceived of usefulness, perceived ease of use, attitude (as an intervening variable) and the interest in the use of e-SPT. The method of data analysis used is regression analysis. The results of this research shows  that perceptions of the usefulness of E-SPT influence the attitude of corporate tax payers; Perceived ease of use influences the attitude of corporate taxpayers; and attitudes toward e-SPT Pasal 21/26 affect the interest of corporate taxpayers.  Keywords: e-SPT, perceived usefulness, perceived ease, attitudes, interests of taxpayers
ANALISIS TINGKAT SIKAP KOGNITIF, AFEKTIF, KONATIF PADA NASABAH PEREMPUAN AKAN BANK SAMPAH MALANG (BSM) Titik Desi Harsoyo; Etsa Astridya Setiyati; Devina Savero
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.653 KB) | DOI: 10.35591/wahana.v19i2.122

Abstract

Waste problems becomes a national issue that requires the attention of many disciplines, including marketing. This descriptive study aims to analyze the cognitive, affective, and conative attitude of female members toward Malang Waste Bank (BSM). Uses five box method, it is found that the index of cognitive is very high, reveals that female members have a good knowledge and belief about waste bank, have a good understanding of BSM, gain benefits, feel good for participating in environmental cleanliness. Affective which shows a high index value illustrates that sample are comfortable with the system of depositing litter, proud of their participation, and care for the environment. Conative which produces high index indicates that the members have a positive trend in waste sorting inside the house and collect garbage outside the house, ensuring the availability of waste to deposit, and encourage others to participate. The high value of the indexes on all components of attitude indicates that BSM program seemed to be an alternative solution to deal with household waste problems. This study suggests for local governments in coaching BSM. Besides, it addresses the manager of BSM to educate its members since they are the main source of information for prospective participants. Key words: cognitive, affective, conative, female member, waste bank

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