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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 8 Documents
 1 
Search results for , issue "Vol 24, No 2 (2021)" : 8 Documents clear
Anteseden Pertumbuhan Ekonomi: Pendapatan atau Belanja Daerah? Mesri Welhelmina Nisriani Manafe; Herny Constantin Fanggidae; Alya Elita Sjioen; Boy Supriyana Effendi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.351

Abstract

Productive spending is an indication for capital spending efficiency in line with increasing in PAD and economic growth. Therefore, it is important to know the movement pattern of revenues and expenditures to accelerate welfare transfer’s to the community. This study aims to measure the role of capital expenditure and non-transfer income to encourage the rate of economic growth as a control form over local government fiscal policy. 88 data  for 2015-2018 period in 22 districts/cities in NTT. Results show support for H0 for the relationship between capital spending and economic growth and PAD that is not in line with the spend-revenue hypothesis. While PAD shows an effect on the rate of economic growth but does not become the interaction variable required in the relationship. The results of the study contribute to government in strengthening regional spending capacity as a form of spending efficiency and exploring regional revenues to reduce fiscal dependence and for central government as transfer funds evaluation to achieve national development goals. Theoretically, the results studied support previous research on the relationship between PAD and economic growth but not on the relationship between capital expenditures and economic growth and the ability of PAD as an interaction variable. Limitation in this study is the determination relationship direction between variables without sample considered and there is only an interaction variable.
Pengaruh Insentif Keuangan Dan Penetapan Tujuan Terhadap Kinerja Individu: Uji Eksperimen Mahasiswa Kewirausahaan Dian Wijayanti; Uki Yonda Asepta; Rino Tam Cahyadi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.344

Abstract

This study aims to examine the effect of incentive schemes and participation in goal setting on performance. This study intends to test whether goal-setting theory can explain the effect of incentive schemes and individual participation in setting goals on performance achieved within a certain period. The incentive schemes tested in the study are piece-rate, quotas in relation to performance and targeting. Field experiment procedures with a 2x2 design were carried out to test the causal relationship between these variables. Experiments were carried out on 141 students with experimental tasks related to entrepreneurship courses. Data analysis and hypothesis testing were performed using Two Way Anova repeated measurement and contrast test. The results of the analysis show that the performance of the quota incentive scheme where the incentives are given based on the set targets is less than the piece-rate incentive scheme. The budget-based incentive scheme, in this case the quota incentive scheme, is not expected to provide an increase in effort. The increase in effort does not result in better performance.
The Perception on Indonesia Policies to Overcome the Impact of Corona Virus Outbreak Lita Kusumasari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.340

Abstract

The Corona Virus led to global economy crisis, including in Indonesia. WHO also warn to all countries must strike a fine balance between protecting health, minimizing economic and social disruption, and respecting human rights. Based on the situation to amid Corona Virus outbreak, Indonesian Government added Rp405.1 trillion to national budget in 2020 for Corona virus. It is allocated to Rp75 trillion for health sector, Rp110 trillion for social welfare, Rp70.1 trillion for tax incentive and micro credit, and Rp150 trillion for Indonesia economy recovery including credit restructure and funding for micro, small, and medium enterprises. Indonesia government is trying to channeling the Corona virus outbreak to be controllable. The purpose of research study is examining Indonesian people perception toward strategy of Indonesian government. Prior researches stated that the impact of Covid-19 pandemic affects the economy in Indonesia, could harmed the economy, could cause liquidity problems and finally would get domino effect on the economy. Previous researches found based on the qualitative methods. This research approach used survey by electronic forms and quantitative methods approach used multiple regression. The result found that Indonesian people perception on health, social welfare net and fiscal strategy by Indonesian government was significantly contributed to economic goals in Indonesia toward Corona Virus Outbreak. This study in line with the claim of Indonesia government that the strategy is success.
Evaluasi Kualitas Informasi Perusahaan Tercatat di Bursa Efek Indonesia Periode 2018-2019 Wing Wahyu Winarno
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.339

Abstract

One of the main sources of information about go public firms is from the official website of the capital market. In Indonesia, it is www.idx.co.id. Public firms have obligation to submit annual report and other corporate actions through this website. If all firms fulfill their obligation to submit annual report, the number of listed firms should be equal to the number of the annual reports submitted. Unfortunately, this is not the case. This study will evaluate the concistency of the information in IDX website, by comparing the number of listed companies and the annual reports that were submitted by those firms. The period used is two years, covering 2018 and 2019 period. Results reveal that according to the website, there are 737 listed firms, but this research shows that the number of listed firms in 2018 and 2019 are 785 and 792, respectively. There are also some inconcistencies between the number of annual reports submitted, which are 48 annual reports (2018) dan 55 annual reports (2019) that were submitted by firms that were not listed in the web for the respective year. Another inconcistency it that there are 47 and 20 firms for the year 2018 and 2019, respectively, that did not submit the annual reports. The contribution of this study is to evaluate the consistency of the information presented on the www.idx.co.id page and not many researchers have­done the same.
Analysis of Total Quality Management Implementation to Improve Managerial Performance in State-Owned Enterprises Yudi Akhmad Sadeli
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.354

Abstract

This study aims to analyze the application of Total Quality Management (TQM) to improve managerial performance at the Perum Bulog Sub-Directorate of Makassar. This research is qualitative research conducted at the Office of the Bulog Subdivre Makassar. Data was sourced from interviews with informants and the results of observations and collected documentation. The informants in this study were the head of the warehousing section and the head of other sections, which consisted of 4 informants. Furthermore, qualitative data analysis was carried out in three stages: data reduction, presentation, and conclusion. The results showed that Total Quality Management is a structured system that is used to improve managerial performance. In Total Quality Management, there are improvements to the company's vision, mission, and strategy to be even better, teamwork and focus on customer satisfaction make all employees work together and try to do better in carrying out their duties so that performance management can also improve.
Pencegahan Fraud Dalam Pelaporan Keuangan: Pendekatan Faktor Individu Renya Rosari; Jems Zacharias; Mefibosed Radjah Pono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.393

Abstract

This study aims to find empirical evidence of the effect of morality, integrity and religiosity on fraud prevention in regional financial management. This research is an explanatory research, the approach used in this research is survey method. The population of this study were all employees at BPKAD Kota and Kabupaten Kupang. The sample in this study were 46 respondents of BPKD employees in the accounting and reporting divisions and regional assets. The data analysis technique used PLS Regression (Partial Last Square) path analysis using SmartPLS 3.0 software. This test is carried out in 3 stages, namely evaluating the outer model, 2) inner model, and  3) Hypothesis testing. The results of the study show that morality has an effect on fraud prevention, religiosity and integrity have no effect on fraud prevention in regional financial management.
Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia Dwi Haryono Wiratno; Rahmawati Hanny Yustrianthe; Maria Purwantini; Ronowati Tjandra
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.346

Abstract

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.
Analisis Kinerja Keuangan Pemerintah Daerah Setelah Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Budhi Purwantoro Jati; Takrisia Umara Pangestu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.350

Abstract

This study aims to analyze and find out how the financial perfomance of the local government of Sleman Regency after implementation of Accrual-Based Govermental Accounting Standard from 2015 until 2019. The regional financial performance seen from financial independence ratio, dependency ratio, decentralization degree ratio, PAD effectiveness ratio, financial efficiency ratio, revenue growth ratio, spending efficiency ratio, and spending compatibility ratio. The result of this study indicate that the financial performance of the Sleman Regency Government is generaly said to be quite good. In terms of performance of the implementation of the revenue budget, the effectiveness of PAD ratio can be considered very effective because the average effectiveness by 110,67%. The regional financial efficiency ratio is also efficient with an average ratio of 89,18%, and the regional revenue growth ratio show a positive with an average growth rate of 6,54%. In terms of regional spending budget realization performance, the spending efficiency ratio is classified as efficient with an average ratio of 87,37%. The portion of regional spending allocated for operating expenditure is larger than capital expenditure, which are 82,25% and 17,73%, respectively. This allocation is quite reasonable, considering that Sleman Regency Government is the district with largest APBD realization among other regencies/cities in the Special Region of Yogyakarta. However, the regional financial independence of the Sleman Regency Government is still relatively low with an average ratio of 47,64% and the pattern of its relationship with the central government is included in the consultative category. This is in line with the level of dependence on central government which is still very high with an average ratio of 66,51%. The ratio of decentralization is considered quite because the average degree of decentralization by 31,51%. The trend regional financial independence and the degree of decentralization, shows a positive direction of development, and conversely the level of dependence tends to decrease

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