Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
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.
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<![CDATA[The Effect of Work Stress on Work Engagement with Burnout as a Mediating Variable for Health Workers During the COVID-19 Pandemic ]]>
<![CDATA[Anna Partina]]>;
<![CDATA[S Suparmono]]>;
<![CDATA[Eka Sudarusman]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v26i2.459
<![CDATA[This study aimed to examine the effect of work stress on work engagement with burnout as a mediating variable. The phenomenon of work stress on medical personnel is a major concern during the COVID-19 pandemic. Work fatigue is very likely to occur due to the high workload and high work risk. The study was conducted on health workers in Yogyakarta using a purposive sampling technique so that a sample of 130 people was obtained, and the study was conducted during a pandemic. By using macro regression, the research results show that work stress does not affect work engagement (p = 0.415), work stress hurts burnout (p = 0.000), and burnout does not affect work engagement (p = 0.468). This study was also used to examine the role of burnout as a mediating variable. The results showed that burnout was not able to mediate the effect of work stress on work engagement.]]>
<![CDATA[Pengujian Praktik Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Pemoderasi ]]>
<![CDATA[Nico Alexander]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v26i2.777
<![CDATA[This study aims to obtain empirical evidence of the effect of the independence of commissioners and audit committees on earnings management and to test audit quality as a moderating variable can strengthen the relationship between the independence of commissioners and audit committees on earnings management or weaken the relationship between the independence of commissioners and audit committees on earnings management. Audit quality as a moderating variable, because high quality auditors strengthen supervision of management so that the profits reported in the financial statements are more transparant and free from misstatements. Manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020 were used as samples and 94 companies were selected using purposive sampling method. This study uses path analysis to test the hypothesis. The results showed that the independence of commissioners and audit committees can reduce earnings management behavior by management. Supervisory activities by independent commissioners and audit committees are more effective in reducing opportunistic behavior by management, so that information can be more transparent and have higher quality. This study also provides results that higher audit quality can strengthen the relationship between audit committee independence and earnings management. This study provides information to investors and companies that to prevent earnings management, they can add commissioners and audit committee members from outside the company and also use qualified auditors in providing opinions.]]>
<![CDATA[Pengujian Manajemen Risiko Sebagai Variabel Moderasi Terhadap Hubungan Manajemen Laba dan Nilai Perusahaan ]]>
<![CDATA[Eka Noor Asmara]]>;
<![CDATA[D Djasamanuddin]]>;
<![CDATA[S Supardi]]>;
<![CDATA[Sidiq Ashari]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v26i2.839
<![CDATA[This study aims to examine the relationship between earnings management practices and firm value with enterprise risk management as a moderating variable. The sample in this research is 50 manufacturing companies listed on the Indonesia Stock Exchange during 2017-2021. The data collection technique was purposive sampling and derived from secondary data, both from the IDX and from the website of each company. The research hypothesis was tested using regression analysis. The results of the study show that earnings management has a significant negative effect on firm value. Risk management, which is expected to weaken the relationship between earnings management and firm value, is not supported in this study. Although risk management has not been significantly proven, this research contributes to stakeholders to encourage managers to maximize and optimize company risk management practices as an effort to prevent earnings management practices.]]>
<![CDATA[Pengujian Determinan Kinerja Pegawai ]]>
<![CDATA[Muhammad Donal Mon]]>;
<![CDATA[Dinda Suci Ramadhani]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v26i2.836
<![CDATA[This research to find out what factors can affect employee performance. The independent variables in this research consist of motivation, work environment, leadership, teamwork and work discipline, and the dependent variable is employee performance. This study used 147 questionnaires, only 143 questionnaires that could be used as research samples. The questionnaires obtained were processed with SPSS to test the research on respondents who work as teachers at Elementary School in Tanjungpinang Barat. The results of the study show that employee motivation, leadership and work discipline have a significant positive effect on employee performance. However, the work environment and teamwork have no significant effect on employee performance.]]>
<![CDATA[Analisis Ketepatan Model Prediksi Financial Distress pada Perusahaan Sektor Properti dan Real Estate ]]>
<![CDATA[Resi Anjarwati]]>;
<![CDATA[Siti Resmi]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v26i2.843
<![CDATA[The study aims to analyze differences in the accuracy of the financial distress prediction model using Altman Z-Score , Zmijewski, Springate, and Grover for property and real estate sector companies listed on the Indonesia Stock Exchange in 2021. The sampling method uses non- probability sampling with a purposive sampling method. The number of samples used in this study were 63 companes. The data analysis method used is to test the accuracy of the prediction model and the chi square test. The result of this study indicated that there are differences in the accuracy of financial distress predictions using four models, Altman Z-Score, Zmijewski, Springate, and Grover for property and real estate sector companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Penggelapan Pajak: Peran Gender, Religiusitas, dan Love of Money ]]>
<![CDATA[Faishal Prahatma Ganinda]]>;
<![CDATA[Amir Hidayatulloh]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v26i2.755
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang memengaruhi wajib pajak untuk menggelapan pajak. Populasi penelitian ini adalah wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Sampel penelitian ini adalah wajib pajak orang pribadi di Kabupaten Kulon Progo. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria wajib pajak orang pribadi yang memiliki nomor pokok wajib pajak. Pengumpulan data dilakukan dengan menyebar kuesioner kepada responden yang memenuhi kriteria. Responden penelitian ini berjumlah 117 responden. Teknik analisis data menggunakan Partial Least Square dengan bantuan WarpPLS. Penelitian ini memperoleh hasil bahwa gender berpengaruh terhadap religiusitas intrinsik, penggelapan pajak, dan love of money. Sedangkan, gender tidak berpengaruh terhadap religiusitas ekstrinsik. Penggelapan pajak dipengaruhi oleh religiusitas intrinsik dan love of money, sedangkan religiusitas ekstrinsik tidak berpengaruh terhadap penggelapan pajak. Religiusitas intrinsic dan religiusitas ekstrinsik tidak memoderasi pengaruh gender terhadap penggelapan pajak, sedangkan love of money memoderasi pengaruh gender terhadap penggelapan pajak.]]>
<![CDATA[Intelectual Capital, Tipe Kepemilikan dan Nilai Perusahaan ]]>
<![CDATA[Surifah Surifah]]>;
<![CDATA[Arina Hidayati]]>;
<![CDATA[Suyanto Suyanto]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v26i2.855
<![CDATA[The purpose of this research is to provide empirical evidence of the effect of intellectual capital and ownership type on firm value. This research was conducted on consumer goods industry companies listed on the Indonesia Stock Exchange in 2017-2021. Samples were selected purposefully with certain criteria. The final sample of 190 observations The dependent variables are Tobin's Q and Price to Book Value. Independent variables consist of human capital, structural capital, customer capital, domestic ownership, foreign ownership, government ownership, and individual ownership. The control variable is leverage. Analysis was performed using panel data linear regression and processed with statistical software. The results show that customer capital and foreign ownership have a positive effect on firm value, both measured by PBV and Tobin's Q. Domestic ownership has a positive effect on Tobin's Q but has no effect on PBV. Leverage has a negative effect on PBV, but has no effect on Tobin's Q. Variable human capital, capital structure, government ownership, and individual ownership have no effect on firm value.]]>
<![CDATA[Pemanfaatan Teknologi Marketing Dan Inovasi Produk Terhadap Keunggulan Bersaing Untuk Meningkatkan Kinerja Pemasaran ]]>
<![CDATA[Ayu Feranika]]>;
<![CDATA[Despita Meisak]]>;
<![CDATA[Maria Rosario Borroek]]>;
<![CDATA[Muthia Hanum]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v26i2.862
<![CDATA[This study aims to empirically prove the effect of using social media and product innovation on competitive advantage to improve marketing performance. This research is a quantitative research with data analysis tools used Structural Equation Modeling (SEM) in the AMOS 2.6 program. The results of this study prove and conclude that marketing technology and product innovation have an effect on competitive advantage, and competitive advantage has an effect on marketing performance. Theoretically, this study confirms that there is a positive relationship between factors that influence competitive advantage, namely the use of marketing technology and product innovation, as well as a positive relationship between competitive advantage and marketing performance, where the findings in this study support many similar research results.Competitive advantage plays a role in improving marketing performance, to increase competitive advantage it is necessary to utilize marketing technology and innovate products.]]>
<![CDATA[Teknologi Sistem Informasi Akuntansi dalam Minat Penggunaan Layanan Pembayaran Digital ]]>
<![CDATA[Indah Triwijaya]]>;
<![CDATA[Elen Puspitasari]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v26i2.844
<![CDATA[Technological advancements have advanced quickly. Today's civilization successfully and efficiently mixes technologies with commerce. Everyone will find it simpler to do online transactions anytime, anywhere by using digital payment systems. The Accounting Information System have role to encourage utilizing digital payment. The aims of this study is to identify the variables that affect people's interest in utilizing digital payment systems with technology of accounting information system as a framework. There are 220 responses were recruited for this research. Regression analysis for hypotheses testing. According to the study's findings, interest in utilizing digital payment systems is significantly influenced by perceived usefulness, perceived ease of use, perceived trust, and perceived security.]]>
<![CDATA[Akuntabilitas Dana Desa Berbasis Kompetensi Aparatur Desa, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal ]]>
<![CDATA[Purwati Purwati]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v26i2.872
<![CDATA[Ensuring accountability in the management of village funds is crucial within village governance to enhance public trust in every program or activity conducted by the government for the benefit of the community. Challenges related to the mismanagement or misallocation of village funds by local authorities often stem from the inadequate competencies of village officials, limited involvement of the community in decision-making regarding village programs, and the absence of information technology infrastructure, including network instability, at the village offices across various villages. These elements are thought to influence the responsibility associated with overseeing village funds. This study aims to address two key questions: first, whether the competence of village officials, community engagement, and the adoption of information technology affect the accountability of village fund management; and second, to explore the accountability of village fund management from the standpoint of Islamic economics. The aim of this research is to is to investigate whether the competence of village officials, community involvement, and the utilization of information technology positively impact the accountability of village fund management, as well as to explore the level of accountability in village fund management. This research is a quantitative research where the population in this study was obtained from 12 villages with 110 respondents. The sampling technique used was purposive sampling. Data was obtained by documentation and questionnaires using multiple linear regression analysis. The results of this research show that Village Apparatus Competence, Community Participation, Use of Information Technology and Internal Control Systems each have a positive and significant effect on village fund accountability.]]>
