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Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

wahana
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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

Search results for , issue "Vol 21, No 2 (2018)" : 7 Documents clear

FISCAL STRESS: Studi Kasus Pemda Provinsi Nusa Tenggara Timur Mesri Welhelmina N. Manafe; Zet Ena; Salmun Saul Adu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Local governments play a significant role in the life of the community and the national economy which can be achieved in fiscal health conditions reflected in the low disparity in income structure towards regional expenditure. The inability of regions to escape fiscal dependence is due to the low income, especially from Pendapatan Asli Daerah, which causes fiscal stress which then impacts on policies and implementation of regional spending through spending on programs and activities. This study will examine the relationship between Fiscal Stress and Pendapatan Asli Daerah and expenditure of East Nusa Tenggara Province through simple linear regression testing using secondary data Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung using a sample of six (6) districts / cities in 2014-2016 The results of the study show that the fiscal stress variable does not affect the income structure through Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung at a significance level of <0.05. The results of this study contribute to local budget policies and theoretically to the use of direct expenditure variables that are different from previous studies. Key Words: Fiscal Health, Fiscal Stress, Pendapatan Asli Daerah, dan Belanja Langsung

PENGARUH ELEMEN KONTEKSTUAL TERHADAP INTENSI BERWIRAUSAHA MAHASISWA DIPLOMA III AKUNTANSI Yanto Darmawan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to investigate factors that influence entrepreneurial intention of student of Diploma III in accounting. The model which is analyzed include contextual factors (instrumen readiness, academic support and structural support). Data was obtained through questionnaires from 261 students of Akademi Akuntansi YKPN (AA YKPN) Yogyakarta. Data was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0. The results of this research shows that the entrepreneurial intentions of students of Diploma III in accounting is influenced by instrumen readiness, and structural support. Keywords: entrepreneurial intention, subjective norm, contextual factors, partial least square

ANALISIS EKSPOSUR EKONOMI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA PERUSAHAAN ROKOK YANG TERCATAT DI BEI Ida Musdafia Ibrahim; Arif Haryono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to analyze economic exposures and its factors namely exchange rates and inflation, that influence firm value as reflected through firm cash flow. Analytical method used Ordinary Least Square and eviews as analytical tool. This study used secondary data and cigarette industry companies listed on the Indonesia Stock Exchange as samples along 2008 to 2017. Samples choosing method used purposive sampling based on determined criterias. The results showed that partially economic exposure had positive effects on firm value but insignificant. These could be seen from the economic exposure factors influncenced namely exchange rates and inflations.The exchange rate risk has low influenced cash flow was caused of the tobacco industry has low level of export/import.Enhance,inflation also had low effect on cash flow was caused of the tendency of cigarette consumers will continue to buy cigarettes even though its price increases. In short, economic exposure in the tobacco industry has low influence toward firms value. Hence, simultaneously changes in exchange rates and inflation which are economic exposure indicators have a significant effect on cash flows. Keywords: Economic Exposure, Exchange Rate Risk, Inflation Risk, Firms Value, Cash Flow

PENGARUH CSR DISCLOSURE, KESEMPATAN BERTUMBUH DAN RISIKO KEGAGALAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT Lely Indriaty; Della Tania
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The aims of this research are to know the influence of CSR disclosure, growth opportunities and default risk to earnings response coefficient in the manufacturing company of pharmaceutical sub sector listed on the Indonesia Stock Exchange period 2010-2015. This research belongs to quantitative research. Sample collection technique used purposive sampling. Using purposive sampling technique, 6 companies is used as research sample. The analysis method of this research used multiple linear regression analysis. The results showed that: (1) CSR disclosure has positive and significant influence to earnings response coefficient (sig t 0.0002 < 0.05), (2) Growth opportunities has positive and significant influence to earnings response coefficient (sig t 0.0169 < 0.05), (3) Default risk has negative and significant influence to earnings response coefficient (sig t 0.0045 < 0.05). Simultaneously, CSR disclosure, growth opportunities, and default risk has significant influence to earnings response coefficient (sig f 0.000000 < 0.05).

PENGARUH STRUKTUR AUDIT, PEMAHAMAN GOOD GOVERNANCE DAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Pusat) Wiwik Pratiwi; Nia Aziza Misqih
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to determine the effect of audit structure, understanding of good governance and application of information technology to auditor performance. The population in this study is all auditors working in Public Accounting Firm (KAP) located in Central Jakarta. The sampling technique used is nonprobability sampling technique. The author conducted a sample at 24 Public Accounting Firm registered in Central Jakarta. Data analysis technique begins with descriptive statistical test, followed by data quality test consisting of validity and reliability test, normality data test, classical assumption test consist of regression normality test, multicollinearity test, heterokedastisity test, regression linearity test. Hypothesis test using t test, f test and coefficient of determination. The results of this study indicate that the audit structure, the understanding of good governance and the application of information technology has a significant influence on the performance of auditors. Audit structure, understanding of good governance and application of information technology together have a significant influence on auditor performance. Keywords: Auditor performance, audit structure, good governance and application of information technology.

ANTESEDEN INTENSI BELANJA PENGGUNA APLIKASI/WEBSITE TOKO ONLINE DI YOGYAKARTA Faizal Ardiyanto; Hermala Kusumadewi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

In recent years, consumers are facilitated with online shop applications and websites. They are no longer needed to visit the “brick-and-mortar” shop to satisfy their needs and wants. Consumers can access the online shop as long as they smart phones are connected to internet network. Online shop also offers a great variety of products and services. This is an interesting topics to be discussed and researched. This reasearch is aimed to provide the evidence that there are positive affects among perceived security, ease of payment, trust in application/website, and online shopping intention. 450 respondents are participated in this research. Path analysis is used to examine the six hypotheses. The result shows that most of hypotheses are supported except H1b which states that perceived security positively affects online shopping intention. Keywords: online shop, smart phone, websites, perceived security, ease of payment, trust in application/website, online shopping intention, online consumers.

KRITIK TERHADAP KLAIM KEANDALAN PADA HIRARKI PENGUKURAN NILAI WAJAR: Sebuah Literature Review Nugroho Wisnu Murti; Indriyana Widyastuti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This article provide consideration for the Indonesian Financial Accounting Standards Board that requires a review of Indonesia's Financial Accounting Standards (PSAK) 68 concerning Measurement of Fair Value. Fair Value has potential misinterpretation definition between price and value. This potential misinterpretation is indicated to be the rationale put forward in the fair value hierarchy which is indicated unfair. This potential based on claims at each level which can be questioned with the existence of aggressive discretionary issues and the analogy of financial statement analysis. However, this problem had been proven getting down by involvement of independent and professional assessment. Therefore, fair value hierarchy has the same potential of reliability by the third party. If each level has the same potential, this hierarchy can be removed to avoid misinterpretation by users of financial statements. The obligation to disclose the basis of valuation is fairer to be implemented than the hierarchy which is have potensial misinterpretation. This opinion was not without foundation, because this article based on a literature review that starts from: 1) study of the relevance of the Indonesian Financial Accounting Standards concerning fair value with the Indonesian Assessment Standards; 2) fundamental study to interpret fair value based on review literature; and 3) study of allegations of the same potential submitted in the direction of fair value as regulated in PSAK 68. Keywords: fair value hierarchy, riliability, agresive discretionary, PSAK 68

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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