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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 9 Documents
 1 
Search results for , issue "Vol 23, No 2 (2020)" : 9 Documents clear
Kepemilikan Publik, Tipe Industri Dan Pengungkapan Lingkungan: Studi Komparatif Indonesia Dan Singapura Fitri Aryanti; Y Anni Aryani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.241

Abstract

This study examines the differences in the level of environmental disclosure of companies in Indonesia and Singapore, and test the influence of public ownership and industry types on environmental disclosures. We use public ownership and industry type as independent variables, and use company age, firm size, debt to equity and profitability as control variables. Measuring the level of environmental disclosure using the GRI-G4 index,the population of this research is the company that issued a sustainability report and is listed on the Indonesia Stock Exchange (IDX) and the Singapore Stock Exchange (SGX). By using purposive sampling method, the research sample used was 103 companies from Singapore and 42 companies from Indonesia. Test analysis proves that there are differences in the level of environmental disclosures in Indonesia and Singapore. From the results of multiple linear regression tests it can be concluded that public ownership does not have a positive effect on environmental disclosure, but the type of industry, and the size of the company has a significant positive effect on environmental disclosure.
Pengaruh Corporate Social Responsibility terhadap Corporate Image pada Perusahaan Rokok di Indonesia Sigit Pramono; Rini Safitri; Dunga Dwi Barinta
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.247

Abstract

This study aims to measure the effect of CSR on Corporate Image. The research approach used explanatory research analysis. The sample of this research is people who know about CSR which is applied in cigarette companies. The implementation of CSR for cigarette companies is important as a form of contribution to society. However, the implementation of CSR in cigarette companies is still considered as part of a promotional strategy alone. The debate on the application of CSR to the cigarette industry is an interesting part to discuss. The results of this study reveal that CSR is a determining factor in shaping and strengthening a company's image. In addition, the findings in this study confirm that Altruistic Responsibility which focuses on improving the welfare of the community will have a big impact on the company, the role of Altruistic Responsibility as a component of CSR that shapes the company's image will have an impact on company profitability, logistical support, and strengthen public trust.
Akuntabilitas Pengelolaan Dana Desa dan Faktor Anteseden yang Mempengaruhinya Dekeng Setyo Budiarto; Agesti Dwi Setyaningrum; Ratna Purnama Sari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.240

Abstract

This research aims to test the influence between the competency of government staff in managing government assistance fund, organizational commitment, society participation, and internal control system on the accountability of government assistance fund management in the Bantul Regency. This research using the quantitive method with multiple linear regression for analyzing the data. The total sample used in the study is 147 respondents. The result shows that the competency of government staff in managing government assistance fund, society participation, and internal control system had a positive effect on the accountability of government assistance fund management. At the same time, commitment organization does no impact the accountability of government assistance fund management in Bantul Regency.
Determinan Risiko Sistematis pada Perusahaan Rokok di Indonesia Tri Utomo Prasetyo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.190

Abstract

This study aims to examine the effect of company size, sales growth, and financial leverage on systematic risk in the Indonesian cigarette industry. The variable total assets is used to proxy for company size, long term debt-to-equity ratio for financial leverage, and beta stock—collected from the third party—for systematic risk. Four cigarette companies listed on the Indonesia Stock Exchange are sampled for this study in the 2016Q2-2018Q4 period. Hypothesis testing is done using panel data regression. The results show that ceteris paribus, company size and financial leverage have a positive effect on systematic risk, while sales growth statistically has no effect.
Studi Corporate Information Transparency On The Internet (e-CTI) Pada Bursa Efek Indonesia, Malaysia, Dan Thailand Freddy Nathaniel Alexander; Tarsisius Renald Suganda; Sendy Cahyadi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.215

Abstract

The purpose of this study is to analyze the influence of macro and micro factors on e-CTI in three countries namely Indonesia, Malaysia, and Thailand. The three countries have a partnership called Indonesia Malaysia Thailand - Growth Triangle (IMT-GT). The research sample consisted of 90 of the most liquid companies listed on the Indonesia Stock Exchange (LQ45), the Malaysian Stock Exchange (KLCI), and the Thailand Stock Exchange (SET50). The results showed that the size of the board of directors had an influence on e-CTI. If there are more boards of directors, it will increase its ability to encourage management to be more transparent. With the existence of regulations in the three countries that regulate the duties and responsibilities of the board of directors towards stakeholders, it will encourage management to be more transparent.
Implementasi Quadruple Helix Dalam Mendorong Pertumbuhan Ekonomi Kreatif Ivana Oktarina Sopacua; Noormalita Primandaru
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.238

Abstract

The Quadruple Helix concept is the development of Triple Helix by integrating civil society. The Quadruple Helix approach is far from being considered a definite and established concept in research and innovation policy. The purpose of this study is to describe the Quadruple Helix application which can be used as a system framework to increase creative economic growth as a tourism attraction in the city of Yogyakarta. The method used in this research is descriptive qualitative, primary data obtained from observations, interviews, and FGDs with representatives from academia, fashion creative economy actors, communities, and the government. The location of this research is the Ngasem Market and Malioboro areas. The results of this research are skills development training that focuses only on certain groups such as designer groups, pencorek groups or other groups, so that training participants can learn according to their interests and talents, hold batik fashion exhibitions near tourist objects that are visited by many tourists, and marketing strategy training that is oriented to the environment and changes in consumer behavior.
Dampak Tata Kelola Bank Syariah Terhadap Kepatuhan Syariah Berbasis Maqashid Syariah Rifqi Muhammad; Hapsari Yuni Oktaviyanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.188

Abstract

This study aims to determine the effect of Good Corporate Governance as measured by the number of sharia supervisory boards, sharia supervisory board meetings, number of board of directors, board of directors meetings, number of board of commissioners, board of commissioners meeting on the performance of sharia maqashid. The sample used in this study is Full-fledge sharia banks in Indonesia based on sharia banking statistics published by the Financial Services Authority as of July 2019. The study was conducted based on an analysis of 72 annual reports and GCG reports obtained from 12 Sharia Commercial Banks in 2013 - 2018. The results of this study indicate that the variables of the board of directors' meeting significantly influence the performance of the Maqashid syariah. While the variable number of sharia supervisory boards, sharia supervisory board meetings, number of board of directors, number of board of commissioners and board of commissioners meeting on maqashid syariah performance.
Akuntabilitas Pengelolaan Dana Desa Mita Ayu Kristini; Dwi Iga Luhsasi; Bambang Ismanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.231

Abstract

This study aims to find about village funds management which focuses on administration and reporting in Bendungan Village, Pabelan District, Semarang Regency in the 2018 budget year. The research method used is qualitative with descriptive type. Data collection techniques are done by observation, interview and documentation. Analysis of the data used according to Miles and Huberman was done interactively and survived to completion. The activities of analyzing qualitative data are data reduction, data presentation, and drawing conclusions. The results showed that the Bendungan Village Government had applied 5 principles recommended by the United Nations Development Program (UNDP), namely transparency, controllability, liability, responsiveness, and responsibility in management the village fund. However, the village head must improve his performance in reporting on the APBDesa Implementation Report in a timely manner. 
Pengaruh Komite Audit dan CEO Tenure Terhadap Kualitas Laporan Keuangan S Sumayyah; Nanda Ladepi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.257

Abstract

This study investigates the effect of committee audit on the quality of financial statements with proxies of real earnings management, and CEO tenure involvement in real earnings management for firms listed in Indonesia Stock Exchange (IDX). The study uses a  sample of 265 observation of publicly listed companies on the IDX for the fiscal year that ends on December 31, 2017 through 2019. The data analysis technique used is multiple linear regression analysis using eviews statistic. The result show that  audit committee negatively affects real earnings management while CEO tenure positively affects real earnings management practices.

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