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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 206 Documents

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PENGARUH AKUNTANSI PERTANGGUNGJAWABAN, KOMITMEN ORGANISASI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL Wiwik Pratiwi; Andari Asri Kartika
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 1 (2019)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study is meant to test empirically the influence of responsibility accounting, organizational commitment, and budget participation to the managerial performance on manufacturing companies in Jakarta. This research used survey method by questionnaries. The data were examined using descriptive statistics, test of validity and reliability, classic assumption test, multiple linear regression test, and hypothesis test by using SPSS versi 24.0 for windows. The results of this research showed that responsibility accounting, organizational commitment, and budget participation were effect on managerial performance partially and simultaneously. Keywords: responsibility accounting, organizational commitment, budget participation, managerial performance

KINERJA SAHAM DI SEPUTAR SEASONED EQUITY OFFERINGS (SEO) Djaja Perdana
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This research aims to investigate the market reaction to seasoned equity offerings (SEO). This research was conducted at Jakarta Stock Exchange over 2000-2002 using 77 emitens based on purposive sampling. Paired sample t-test is used in testing return, abnormal return and trading volume activity surronding seasoned equity offerings (SEO) announcement (t-5 until t+5). The result of the all analysis shows that there are no significant average return, abnormal return and trading volume activity surrounding seasoned equity offerings (SEO).Keywords: Seasoned Equity Offerings, Return, Abnormal Return, Trading Volume Activity

PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERUBAHAN HARGA SAHAM Heru Susanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 1 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The objective of this study is to investigate the influence of financial performance and institutional ownership on stock price volatility. The performance measurements are using Debt to Equity Ratio (DER), Return on Equity (ROE) and Dividend Payout Ratio (DPR). The conflicting results of previous studies motivates researcher to re-examine the financial performance, institutional ownership and the influences of the interaction between institutional ownership and the financial performance on stock price volatility in public companies listed on Indonesian Stock Exchange (IDX). The results show that DER has a significant negative effect on stock price volatility ROE and DPR have a significant positive effect on stock price volatility. While institutional ownership has no significant effect on stock price volatility. The interaction between institutional ownership and financial performance (ROE) has a significant effect of stock price volatility.Keywords: debt to equity ratio, return on equity, dividend payout ratio, institutional ownership, stock price volatility.

IMPLEMENTASI KONSEP BALANCED SCORECARD DALAM MANAJEMEN SUMBER DAYA MANUSIA Titik Nurbiyati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 2 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Facing the competitive rivalry, many organization have implemented a tool to measure their performance. Organization have to measure the performance and contribution to the increase in the value of assets. Organizations not only measure financial performance but also non-financial. One of the competitive advantages of the organization is human resource. Consequently, there is increased emphasis on the importance of human resource performance measurement and determine how the contribution of human resources to organizational performance. Human Resources Scorecard (HR Scorecard) is a measurement system that links human resources with the company's strategy and performance will eventually be able to create awareness about the consequences of human resource investment decisions, so that the investment can be done in the right way and the right amount. Important element of the HR Scorecard is deliverable, use of High Performance Work Systems, HR Systems Alignment, HR Efficiency. The design phase of HR measurement system HR Scorecard approach as follows, 1) Identifying Competence HR Manager, 2) Measurement of High Performance Work Systems, 3) Measuring HR Alignment System, 4) resource efficiency, 5) HR Deliverables. One step implementation HR scorecard is a continuous monitoring and reporting of the target set strategic objectives are achieved. To the organizations, the measurement can be helpful in controlling the cost of value creation of the company, assess the contribution of HR to strategy implementation and support organizational change and flexibility. Keywords: Competitive advantage, performance measurement, HR, HR Scorecard

KOMPLEKSITAS KEPATUHAN PAJAK Narko .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 1 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Setiap akhir tahun, setiap wajib pajak baik wajib pajak orang pribadi (WPOP) maupun wajib pajak perusahaan atau badan (WP Badan) diwajibkan membuat dan menyerahkan Surat Pemberitahuan Tahunan Pajak Penghasilan. Permasalahannya masih sangat sedikit wajib pajak yang bersedia melakukan hal tersebut. Masih terdapat cukup banyak wajib pajak yang “melupakan” kewajiban tersebut. Salah satu penyebabnya adalah masalah kepatuhan melaksanakan kewajiban perpajakan atau yang sering disebut kepatuhan pajak yang sesungguhnya cukup kompleks. Beberapa faktor yang mempengaruhi kepatuhan pajak adalah meliputi kesederhanaan sistem, keadilan penerapan peraturan, transparansi penggunaan, kemudahan “melihat” hasil-hasil penggunaan pajak, kenyataan bahwa di manapun di dunia ini terdapat apa yang disebut dengan “perlawanan pajak” baik pasif maupun aktif, dan tidak kalah pentingnya perlunya penegakan aturan yang berlaku. Kata kunci: Tax Ratio, Tax Compliance, Tax Avoidance, Tax Evasion.

KAJIAN PENGARUH CAR, NPL, LDR, BOPO, INFLASI, DAN SUKU BUNGA BI TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Rini Setyo Witiastuti; Khaerudin .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The purpose of this study is to examine the influence of CAR, NPL, LDR, BOPO, Inflation, and BI Rate on ROA in banking sector listed in Indonesia Stock Exchange (IDX) within 2008 - 2012. The examination took the population of all banks listed in Indonesia Stock Exchange within the research period. Taken from the sampling, there are 23 banks. It also used the classical assumption test and multiple regression analysis (t test). The result of this research shows that CAR, LDR, and Inflation have positive but not significant effect on ROA; NPL and BOPO have negative and significant effect on ROA; and BI rate has negative but not significant effect on ROA in banking sector listed in Indonesia Stock Exchange (IDX) period 2008-2012. Keywords: Bank Financial Ratios, Inflation, BI Rate, Financial Performance

ADK, UBK, DAN POTENSI EKONOMI LOKAL: STUDI KASUS DI KABUPATEN KUTAI BARAT Hermada Dekiawan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This paper discusses the problems of Village Fund Allocation (ADK) and Village Joint Venture (UBK) relation to the potential of local economies in West Kutai District (Kubar). ADK and UBK is one of the components derived from the policy of the Village Fund Allocation (ADD) as set forth in the Act and Regulation of the Minister. In both these legal products, ADD requires local governments to allocate funds for community empowerment sebaian village, with several criteria. However, in practice the policy of ADD cause multiple interpretations, so that the order to each region has different implementations in the policy of ADD, including Kubar. In this paper, will study the implementation of ADK / UBK Kubar relation to local economic potential. Local economic potential Kubar identified by using the weighting, so that the condition information is obtained, which are classified into 3 groups: developed, developing, and growing. The study shows that policies ADK / UBK did not refer to the criteria of the area, so the impact ADK / UBK in economic development Kubar not optimal. On the basis of this, the policy ADK / UBK needs to be associated with the potential of the region, to be more effective in promoting community economic empowerment.Keywords: ADK, UBK, Kutai Barat, Local Economic Development

PENGARUH TAX PLANNING TERHADAP RETURN SAHAM YANG DIMODERASI OLEH KONSERVATISMA AKUNTANSI DENGAN VARIABEL KONTROL UKURAN PERUSAHAAN Wisnu Haryo Pramudya
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The purpose of this study was to examine the effect of tax planning on stock returns and test the accounting conservatism as a firm's control structur to moderating influence tax planning on stock returns. In this study, the independent variable is the tax planning and the dependent variable is stock returns. The moderation variable accounting conservatism with variable control the size of the company. This study uses MRA (Moderated Regression Analysis). MRA is a form of regression which is designed essentially to define the relationship between two variables that are influenced by a third variable/moderator, the regression equation contains elements or multiplicative interaction between two or more independent variables. The study population was all real estate companies and contractors listed on the Indonesia Stock Exchange ( BEI ) from 2008-2012. The sampling method used is the purposive sampling. Before performing regression analysis, has performed classical assumption and all the assumptions of classical test is met, then the results of the regression analysis as follows: (1) The results of regression analysis showed that the effect of tax planning on stock returns and the effect is a positive influence. (2) The test results provide empirical evidence that the interaction between accounting conservatism applied by the company with the Tax Planning positive and significant impact on stock returns. From the results of the regression analysis it can be concluded that the first hypothesis (H1) and the second hypothesis (H2) in accordance with the formulation of acceptable statistical researchers. Key Word: tax planning, return saham dan konservatisma akuntansi

PENGARUH PERSEPSI KEGUNAAN DAN KEMUDAHAN TERHADAP MINAT PENGGUNAAN E-SPT PPH PASAL 21/26 OLEH WAJIB PAJAK BADAN DI YOGYAKARTA Lucia Ika Fitriastuti; Yohannes Vemberi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Director General of Taxes has issued PER-14/PJ/2013 which provides electronic services for corporate tax payer. Corporates are now able to submit its report in electronic form, called e-SPT. This research tests whether the perception of usefulness and perceived ease of use influence the attitude of the corporate tax payer. Furthermore, this research also tests whether the attitude affect interest of corporate tax payers to use the application. The data used in this study are primary data obtained by questionnaire. Respondents are corporate tax payer who submits their tax returns using e-SPT in 5 tax offices in Yogyakarta. (KPP Pratama Sleman, KPP Pratama Bantul, KPP Pratama Gunung Kidul, KPP Pratama Kulon Progo and KPP Pratama Yogyakarta). Samples are 100 corporates. Object of this research is the application of tax (e-SPT) Income Tax Article 21/26, which was launched by the Directorate General of Taxation. The questionnaire measuring four variables: perceived of usefulness, perceived ease of use, attitude (as an intervening variable) and the interest in the use of e-SPT. The method of data analysis used is regression analysis. The results of this research shows that perceptions of the usefulness of E-SPT influence the attitude of corporate tax payers; Perceived ease of use influences the attitude of corporate taxpayers; and attitudes toward e-SPT Pasal 21/26 affect the interest of corporate taxpayers. Keywords: e-SPT, perceived usefulness, perceived ease, attitudes, interests of taxpayers

ANALISIS GENDER TERHADAP PERSONAL COMPUTER: SURVEY PADA DOSEN AKUNTANSI DI DAERAH ISTIMEWA YOGYAKARTA Achmad Tjahjono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 2 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Tujuan dari penelitian ini adalah untuk menguji apakah ada perbedaan dalam penggunaan komputer pada dosen akuntansi pria dan wanita. Sampel penelitian adalah dosen akuntansi Perguruan Tinggi Swasta di Daerah Istimewa Yogyakarta. Kuesioner yang dikirim kepada responden sebanyak 200 lembar, dimana jumlah kuesioner yang kembali sebanyak 122 lembar. Dari jumlah kuesioner yang kembali terdapat 2 lembar kuesioner yang yang tidak dapat dioleh, sehingga yang dapat diolah lebih lanjut adalah 120 lembar atau tingkat kembaliannya sebesar 61 persen. Hasil penelitian menunjukkan bahwa keenam hipotesis yang diajukan semuanya diterima. Ini terjadi karena hasil uji Independent Sample T-Testnya menunjukkan bahwa sig (2tailed) dari setiap variabel > 0,05. Hal ini berarti tidak ada perbedaan penggunaan PC antara dosen akuntansi pria dan wanita apabila dilihat dari faktor pengaruh komputer, kerumitan/ kompleksitas, kecocokan pekerjaan, konsekuensi jangka panjang, kondisi yang memudahkan dan faktor utilization. Hasil penelitian diharapkan dapat dijadikan masukan untuk continuous improvment bagi pengelola Perguruan Tinggi Ekonomi untuk mengembangkan proses belajar mengajar berbasis teknologi informasi.Keywords: Gender, personal computer, kerumitan/kompleksitas, faktor pengaruh komputer, kecocokan pekerjaan, penggunaan komputer.

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Contact Name
Supardi

Contact Email
maspard28@gmail.com

Phone
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Journal Mail Official
p3m@aaykpn.ac.id

Editorial Address
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Location
Kab. sleman,

Daerah istimewa yogyakarta

INDONESIA