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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 7 Documents
 1 
Search results for , issue "Vol 23, No 1 (2020)" : 7 Documents clear
Peran Corporate Governance Sebagai Pemoderasi Hubungan Antara Knowledge Management Dengan Kinerja Perusahaan Ernie Riswandari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.169

Abstract

Abstract. This study aims to test the knowledge management of company company performance which moderated by good corporate governance. The data used in this study are secondary data taken from annual reports from companies in the manufacturing industry sector which were listed on the Indonesia Stock Exchange in 2013-2017. To see how much influence, in this study using a moderated Regression Analysis (MRA)  using a test tool that is SPSS. The results of this study are that there is a significant influence of knowledge management which is an independent variable and company size which is a control variable on company performance. Good corporate governance as a moderating variable can significantly strengthen the relationship between knowledge management and company performance. Keywords: Knowledge management ; company Size ; company performance; good corporate governance Abstrak. Penelitian ini bertujuan untuk menguji knowledge management terhadap kinerja perusahaan yang dimoderasi oleh good corporate governance. Data yang digunakan dalam penelitian ini merupakan data sekunder diambil dari laporan tahunan dari perusahaan-perusahaan di sektor industri manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Untuk melihat seberapa besar pengaruh maka dalam penelitian ini menggunakan analisis Moderated Regression Analysis (MRA)  dengan menggunakan alat uji yaitu SPSS. Hasil penelitian dalam penelitian ini adalah terdapat pengaruh yang signifikan  knowledge management yang merupakan variabel bebas dan ukuran perusahaan yang merupakan variabel control  terhadap kinerja perusahaan. Good corporate governance sebagai variabel pemoderasi secara signifikan mampu memperkuat hubungan antara knowledge management terhadap kinerja perusahaan. Kata Kunci: Knowledge management ; Ukuran perusahaan ; kinerja perusahaan; good corporate governance
Analisis Capaian Pembelajaran Pada Mahasiswa Akuntansi (Eksperimen Kuasi) Nicko Kornelius Putra; Agus Kuntoro
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.165

Abstract

Abstract. This study aims to analyze the learning outcomes shown by accounting students in certain subjects. The effort to realize learning outcomes is carried out through course simulation learning tools in the form of quizzes that are packaged in the games "Who Wants To Be A Millionaire". Participants in quasi-experimental research (quasi-experiments) are 100 Accounting and / or Management students at Sanata Dharma who have passed introductory Accounting courses, and 100 AA YKPN Accounting students who have passed introductory Accounting courses too. Participants were divided into control groups and experimental groups. The results of the feasibility analysis and quality indicators of the research model using variance-based SEM (WarpPLS 3.0 software) from samples both AA YKPN and SADHAR together showed good and significant test results as a research model. The combined results of SADHAR-AA YKPN show that the Perceived Enjoyment (PE) has a significant effect on Virtual Presence (VP) and on Learning Outcome (LO) and VP has a significant effect.Keywords:       Learning Outcome, Perceived Enjoyment, Virtual Presence, Pembelajaran Game Simulasi Abstrak. Penelitian ini bertujuan untuk menganalisis capaian pembelajaran (learning outcomes) yang ditampilkan oleh mahasiswa akuntansi pada mata kuliah tertentu. Usaha mewujudkan learning outcomes tersebut dilakukan melalui perangkat pembelajaran simulasi mata kuliah berupa kuis yang dikemas dalam bentuk permainan atau game “Who Wants To Be A Millionaire”. Partisipan dalam penelitian eksperimen kuasi (eksperimen semu) ini adalah mahasiswa Akuntansi dan atau Manajemen pada Sanata Dharma yang telah lulus mata kuliah Akuntansi Pengantar berjumlah 100 partisipan, dan mahasiswa Akuntansi AA YKPN yang telah lulus mata kuliah Akuntansi Pengantar yang berjumlah 100partisipan. Partisipan terbagi menjadi kelompok kontrol dan kelompok eksperimen. Adapun hasil analisis kelayakan dan indikator kualitas model riset dengan menggunakan SEM yang berbasis variance (software WarpPLS 3.0), dari kedua sampel AA YKPN dan SADHAR secara bersama-sama menunjukkan hasil uji yang baik dan signifikan sebagai model penelitian. Hasil gabungan SADHAR AA YKPN menunjukkan bahwa Perceived Enjoyment (PE) berpengaruh signifikan terhadap Virtual Presence (VP)  dan terhadap Learning Outcome (LO) serta VP berpengaruh signifikan terhadap LO. Kata Kunci:   Learning Outcome, Perceived Enjoyment, Virtual Presence, Pembelajaran Game Simulasi
Mekanisme Corporate Governance Terhadap Nilai Perusahaan Dengan Enterprise Risk Management Sebagai Variabel Intervening J Jamaluddin; Suwardi Bambang Hermanto; F Fidiana
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.185

Abstract

Abstract. This study aims to examine the effect of corporate governance mechanism on firm value with enterprise risk management as an intervening variable on financial companies listed on the Indonesia Stock Exchange (IDX). Sample selection using purposive sampling. This study uses multiple regression analysis and simple regression to test the mediational relationship of ERM. The results of this study indicate that there is a significant influence between corporate governance mechanisms (institutional ownership, independent commissioner, and audit committee) with the firm value. But not significant in managerial ownership. The results of this study also indicate that there is a significant influence between corporate governance mechanisms (managerial ownership, independent commissioner, and audit committee) with the ERM. But it is not significant in institutional ownership. This study provides evidence that ERM mediating the effect of corporate governance mechanisms on firm value.Keyword : corporate governance mechanism, firm value, enterprise risk management. Abstrak. Penelitian ini bertujuan menguji pengaruh mekanisme corporate governance terhadap nilai perusahaan dengan enterprise risk management sebagai variabel intervening pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan analisis regresi berganda dan regresi sederhana untuk menguji hubungan mediasional ERM. Deteksi mediasi menggunakan mediasi sederhana dengan cara pengujian causal steps. Teknik pemilihan sampel menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh signifikan antara mekanisme corporate governance (kepemilikan institusional, komisaris independen, dan komite audit) dengan nilai perusahaan. Namun tidak signifikan dalam kepemilikan manajerial. Hasil penelitian ini juga menunjukkan bahwa terdapatpengaruh signifikan antara mekanisme corporate governance (kepemilikan manajerial, komisaris independen, dan komite audit) dengan enterprise risk management. Namun tidak signifikan dalam kepemilikan institusional. Penelitian ini memberikan bukti bahwa ERM memediasi pengaruh mekanisme corporate governance terhadap nilai perusahaan.Kata kunci: Mekanisme corporate governance, nilai perusahaan, enterprise risk management.
Analisis Kesulitan Belajar MYOB Pada Mahasiswa Pendidikan Akuntansi Herlina Oka Pratama; Supri Wahyudi Utomo; Elana Era Yusdita
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.166

Abstract

Abstract. The purpose of this study is to find out internal and external factors as well as an understanding of basic accounting and English vocabulary which is why students have difficulty learning MYOB. This research was conducted in the Accounting Education Department at one of the Universities in Madiun in 2019 using descriptive qualitative methods. The results showed (1) internal factors include: intelligence factors, interests, talents, maturity, spiritual fatigue, concentration of learning, exploring learning outcomes and learning habits, (2) external factors include: discipline, time to study, mass media, friends, (3) lack of understanding of basic accounting, (4) lack of understanding of English vocabulary causes accounting education students to have difficulty learning MYOB.Keywords : Learning Difficulties, MYOB Accounting, Understanding MYOB, Accounting Education Abstrak. Tujuan dari penelitian ini yaitu untuk mengetahui faktor internal dan eksternal serta pemahaman akuntansi dasar dan kosakata bahasa Inggris yang menjadi penyebab mahasiswa mengalami kesulitan belajar MYOB. Penelitian ini dilaksanakan di Program Studi pendidikan Akuntansi pada salah satu Universitas di Madiun pada tahun 2019 menggunakan metode kualitatif deskriptif. Hasil penelitian menunjukkan (1) faktor internal meliputi: faktor intelegensi, minat, bakat, kematangan, kelelahan rohani, konsentrasi belajar, menggali hasil belajar dan kebiasaan belajar, (2) faktor eksternal meliputi: disiplin, waktu belajar, mass media, teman bergaul, (3) kurangnya pemahaman akuntansi dasar, (4) kurangnya pemahaman kosakata bahasa Inggris menyebabkan mahasiswa Pendidikan Akuntansi mengalami kesulitan belajar MYOB.Kata Kunci: Kesulitan Belajar; MYOB Accounting; Pemahaman MYOB; Pendidikan Akuntansi
The Triangle Defense for Financial Reporting Quality: The Interplay between Internal Auditing, the Audit Committee, and the External Auditor Djoko Susanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.260

Abstract

The internal audit function, audit committee, and external auditor are three crucial stakeholders of corporate governance that safeguard the quality of financial reporting. In this article, I discuss the interrelationships between these monitoring mechanisms. I also provide insights about what we have learned from academic research about the working relationships between these three governance entities. This article should be of interest to academic researchers as well as to corporate stakeholders, which include management, investors, regulators, and Dewan Komisaris members. Future researchers can make use of this article as they contribute more work in areas related to auditing, monitoring and corporate governance, and financial reporting quality. Insights from this article can also guide corporate stakeholders to assess the effectiveness of the internal audit, audit committee, and external auditors in their organizations.
Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility Berty Ismainingtyas; Bambang Suryono; W Wahidahwati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.183

Abstract

Abstract. This study aims to discuss the effect of corporate governance which consists of the size of the board of commissioners, audit boards, institutional ownership, managerial ownership, media exposure, environmental performance, financial ratios consisting of leverage, size, profitability to disclosure of corporate social responsibility. The population in this study are Mining Companies that are listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period. Sampling used in this study using the census method using a total of 21 companies so that the number of studies in the study as many as 105 studies. The data analysis technique used is multiple linear regression analysis using SPSS Statistics 22. The results show that media exposure and profitability are positively related to corporate social responsibility disclosure, while the size of the board of commissioners, audit committe, institutional, managerial ownership, environmental support, leverage and size, do not represent the disclosure of corporate social responsibility.Keywords: Corporate Governance; Media Exposure; Environmental Performance; Financial Ratios  Abstrak. Penelitian ini bertujuan untuk menguji pengaruh good corporate governance yang terdiri dari ukuran dewan komisaris, komite audit, kepemilikan institusional, kepemilikan manajerial,media exposure, kinerja lingkungan, rasio keuangan yang terdiri dari leverage, size, profitabilitas terhadap pengungkapan corporate social responsibility. Populasi dalam penelitian ini adalah Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI)  selama periode 2013–2017. Pegambilan sampel yang digunakan didalam penelitian ini menggunakan metode sensus dengan menggunakan seluruh populasi sebanyak 21 perusahaan sehingga jumlah observasi dipenelitian ini sebanyak 105 pengamatan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS Statistic 22. Hasil penelitian menunjukkan bahwa media exsposure dan profitabilitas berpengaruh positif terhadap pengungkapan corporate social responsibility, sedangkan  ukuran dewan komisaris, komite audit, kepemilikan institusional, kepemilikan manajerial, kinerja lingkungan,leverage dan size,tidak berpengaruh terhadap pengungkapan corporate social responsibility. Kata Kunci: Corporate Governance; Media Exposure; Kinerja Lingkungan; Rasio Keuangan
Determinan Pengelolaan Keuangan Dana Desa Eni Dwi Susliyanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.163

Abstract

This study aims to analyze factors that influencing Village Fund Financial Management in Sleman Regency. Independent variables that used in this study are Good Corporate Governance principles which consist of: Transparency, Accountability, Independence, Fairness, Implementation of Village Government, and Community Empowerment. Meanwhile dependent variable is village fund financial management. Population of this study are 43 districts from 11 sub-districts where located in Sleman Regency. Samples from this research is village officials which consisted of 150 respondents. The results of the study indicate that when tested partially, the principle of transparency and accountability influences the management of village financial funds in Sleman Regency. However, other variables did not affect the financial management of village funds in Sleman Regency. If tested simultaneously, the results show that there is an influence on the financial management of village funds in Sleman Regency.

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