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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 206 Documents
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ANALYSIS TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP ACCEPTANCE OF PERANGKAT LUNAK AKUNTANSI (AOP) MENYONGSONG ASEAN ECONOMIC COMMUNITY (AEC) 2015 Eni Dwi Susliyanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.816 KB) | DOI: 10.35591/wahana.v18i1.102

Abstract

This study aims to analyze student perception of accounting software skill using Technology Acceptance Model (TAM) preparing ASEAN Economic Community (AEC 2015). This study will analyze significant influence between Perceived Ease of Use (PEU) with Perceived Usefulness (PU), Perceived Ease of Use (PEU) with Attitude Towards Usage (ATU), PEU with Acceptance of PLA (AoP), PU and ATU with Acceptance of PLA (AoP), AoP with AEC 2015. This study uses survey method with 100 accounting students. The data analyzed using SmartPLS 3.1 statistical software. The results show there is significant influence between PEU with PU, PE with ATU, PU with AOP, AOP with AEC and there isn’t significant influence between PEU with ATU and PEU with AOP. Keywords: TAM, PLA, PEU, PU, ATU, AOP, AEC 2015
PENGARUH PENDIDIKAN, PENGALAMAN KERJA DAN KOMPOSISI GENDER TERHADAP KINERJA PELAKSANAAN PELAPORAN KEUANGAN SKPD DI PROVINSI NUSA TENGGARA TIMUR Renya Rosari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.783 KB) | DOI: 10.35591/wahana.v18i2.108

Abstract

The purpose of this study is to find empirical evidence of the influence of education, work experience, and gender composition on the performance of the implementation of financial reporting in the sectors in the province of East Nusa Tenggara. The research is explanatory. The approach used in this study was survey method. The population of this study came from 40 sectors in the NTT provincial government. Research using non-random sampling and survey respondent is the head of Sub - Division of Finance of SKPDs. There were 40 questionnaires which distributed and used as a sample of 40 respondents. Technical analysis of the data using PLS Regression (Partial Last Square) with WarpPLS 3.0 software. Testing was conducted in two phases, namely assessing the outer model (measurement model) and the inner model (structural model). The results of the study among the three exogenous variables: education, work experience and gender composition showed that the positive effect of work experience on the performance of the implementation of financial reporting. Based on the results obtained in this study is expected for the area of financial management officer with regard to the implementation of financial reporting, when choosing to place employees at existing fields, should also be considered to be qualified competence in accordance with their duties and functions. In a subsequent study, researcher recommends to conduct similar studies to expand research. Keywords: Level of Education, Work Experience, gender composition, performance of financial reporting
PERANAN MODERASI FAKTOR EKSTERNAL DALAM HUBUNGAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL DENGAN KUALITAS INFORMASI LAPORAN KEUANGAN Nafi' Inayati Zahro
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.031 KB) | DOI: 10.35591/wahana.v19i1.113

Abstract

This study aims to analyze accounting information system and internal control system to the state and local government financial statement quality, also examine the accounting information system and internal control system to the state and local government financial statement quality are more significant if external factors are input as a moderation variabel. The sampel of this research are taken by purposive sampling, the respondents are staff on the unit of work of the office of financial management and assets (DPKAD) and office of the revenue and the financial management area (DPPKD) of the regency at Patieks-residence. The hyphothesis are examine by Moderated Regression Analysis (MRA). The result of this research show that there are effect of the accounting information system and internal control system on the state and local government financial statement quality, but the external factors fail as a moderated variable. Key words: accounting, information, statement, control, system
ANALISIS KOMPARASI RERANGKA KONSEPTUAL FASB VERSUS IASB Krismiaji .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 2 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.821 KB) | DOI: 10.35591/wahana.v13i2.39

Abstract

Rerangka konseptual merupakan acuan utama dalam pengembangan standar akuntansi baik oleh FASB maupun oleh IASB. Dengan diadopsinya IFRS oleh banyak negara,termasuk indonesia, maka pemahaman mengenai perbedaan antara rerangka konseptual IASB dan FASB menjadi penting. Hasil pembandingan menunjukkan bahwa secara substansial tidak ada perbedaan yang signifikan. Pembandingan yang menekankan pada aspek tujuan pelaporan keuangan dan karakteristik kualitatif informasi keuangan menemukan bahwa tujuan yang ingin dicapai oleh kedua dokumen relatif sama, nyaris tidak ada perbedaan. Temuan lain adalah bahwa karakteristik kualitatif pada dokumen tersebut secara garis besar sama. Perbedaan hanya terjadi pada poin materialitas. Pada ED-IASB, materialitas dianggap sebagai salah satu pervasive constraints, sedangkan dalam SFAC No.8 letaknya lebih didekatkan pada relevansi. Temuan terakhir adalah bahwa ED-IASB mempertimbangkan beberapa other qualitative characteristics sebagai upaya untuk meningkatkan decision usefulness, yaitu transparency, true and fair value, credibility, internal consistency, dan high quality.Kata kunci: FASB, IASB, IFRS, ED-IASB, SFAC, karakteristik kualitatif, decision usefulness.
ANALISIS TINGKAT SIKAP KOGNITIF, AFEKTIF, KONATIF PADA NASABAH PEREMPUAN AKAN BANK SAMPAH MALANG (BSM) Titik Desi Harsoyo; Etsa Astridya Setiyati; Devina Savero
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.653 KB) | DOI: 10.35591/wahana.v19i2.122

Abstract

Waste problems becomes a national issue that requires the attention of many disciplines, including marketing. This descriptive study aims to analyze the cognitive, affective, and conative attitude of female members toward Malang Waste Bank (BSM). Uses five box method, it is found that the index of cognitive is very high, reveals that female members have a good knowledge and belief about waste bank, have a good understanding of BSM, gain benefits, feel good for participating in environmental cleanliness. Affective which shows a high index value illustrates that sample are comfortable with the system of depositing litter, proud of their participation, and care for the environment. Conative which produces high index indicates that the members have a positive trend in waste sorting inside the house and collect garbage outside the house, ensuring the availability of waste to deposit, and encourage others to participate. The high value of the indexes on all components of attitude indicates that BSM program seemed to be an alternative solution to deal with household waste problems. This study suggests for local governments in coaching BSM. Besides, it addresses the manager of BSM to educate its members since they are the main source of information for prospective participants. Key words: cognitive, affective, conative, female member, waste bank
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSRD) Wisnu Trijaya; Ernie Riswandari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.572 KB) | DOI: 10.35591/wahana.v20i2.127

Abstract

Companies are required to realize corporate social responsibility to the public, because the company is a part of society and the environment. This study aims to describe the influence af a company size, company age and the media disclosure Disclosure of Corporate Social Responsibility (CSRD) in Indonesia. The population in this study is a mining company listed on the Indonesia Stock Exchange (BEI) in 2011-2014. Sample of companies used in this study were 13 samples by purposive sampling method. In this study, data from independent variables such as company size, company age, media disclosure  and dependent variables in the form of the Disclosure of Corporate Social Responsibility (CSRD) analyzed with descriptive analysis, classic assumption test, t-test, multiple linear regression, coefficient of determination (Adjusted R2) using SPSS 21.The results showed that company size has an influence on the disclosure of Corporate Social Responsibility ( CSRD ) with a significance value of 0.014 . Age Company has a significant value of 0.000 so this variable has an influence on the disclosure of Corporate Social Responsibility ( CSRD ) . Disclosure Media has a significance value of 0.005 so that these variables affect the disclosure of Corporate Social Responsibility ( CSRD ). Based on these results , it was concluded that all variables x ie Company Size , Age and Disclosure Corporate Media affect the disclosure of Corporate Social Responsibility ( CSRD ) . Key Words: Disclosure of Corporate Social Responsibility, Company Size, Age, Media  disclosure.
TELAAH KONSEPTUAL TRANSFER PENGETAHUAN MELALUI KOLABORASI UNIVERSITAS DAN INDUSTRI Lina Anatan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2011)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.025 KB) | DOI: 10.35591/wahana.v14i2.50

Abstract

This paper reviews the conceptual and empirical literatures concerned on knowledge transfer through university-industry collaboration. Resource- and knowledge-based theorists claim that firms should focus on the creation and accumulation of knowledge-based competencies in order to yield long-term survival. Firm’s knowledge can include technological knowledge as well as knowledge about how to function in global markets, work with local laws, how to protect intellectual property and how to operate successfully in various forms of partnerships. These knowledge resources known as firm’s source of competitive advantage because of its role as critical factors for the successful development and maintaining competitive advantage through creating value for the company’s stakeholder.Keywords: knowledge transfer, university-industry collaboration, key success factors, competitiveness
PENGARUH KINERJA PENGELOLAAN ANGGARAN DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP LAPORAN HASIL PEMERIKSAAN BPK Herry Aprilia Manubulu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.178 KB) | DOI: 10.35591/wahana.v21i1.133

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja pengelolaan anggaran dan efektivitas pengendalian internal terhadap laporan hasil pemeriksaan BPK pada Kabupaten Rote Ndao.  Hipotesis dalam penelitian ini terbagi menjadi 2 hipotesis, dimana hipotesis pertama adalah kinerja pengelolaan anggaran berpengaruh positif terhadap laporan hasil pemeriksaan BPK, sedangkan hipotesis kedua yaitu efektivitas pengendalian internal berpengaruh signifikan  terhadap laporan hasil pemeriksaan.Berdasarkan tingkat kesalahan 5% maka sampel dalam penelitian ini adalah 205 pegawai dari 20 SKPD. Pengambilan sampel tersebut dilakukan dengan metode proportionate tratified random sampling.Responden terdiri dari staf, kepala seksi dan kepala sub bagian. Dari 205 kuisioner yang dikirim, terdapat 154 yang mengembalikan sehingga dapat diproses dan dianalisis.Hasil penelitian menunjukkan bahwa kinerja pengelolaan anggaran dan efektivitas pengendalian internal berpengaruh signifikan terhadap laporan hasil pemeriksaan Kabupaten Rote Ndao.Karena dengan adanya kinerja pengelolaan anggaran yang buruk dan kurang efektifnya pengendalian internal sehingga berdampak buruk terhadap laporan hasil pemeriksaan BPK. Kata kunci: Kinerja Pengelolaan Anggaran, Efektivitas Pengendalian Internal, dan Laporan Hasil Pemeriksaan
PEMAHAMAN PERILAKU SEBAGAI DASAR PENENTUAN REWARD YANG TEPAT AGAR KINERJA INDIVIDUINDIVIDU DALAM PERUSAHAAN MENINGKAT Nung Harjanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2011)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.502 KB) | DOI: 10.35591/wahana.v14i2.55

Abstract

Proper rewards usually are used to stimulate employees in the organization to give their best effort in order to support the organization goal. When rewards are given, their types and amounts should be considered and related to the different level of staffs and managements in the organization which also impacts to the differences in organization individuals’ motivations. The management has to fine how to determine proper rewards so by it the employee performance hopefully also can be increased. When the employee performance increases, the organization can achieve its goal effectively and efficiently. To determine proper reward, the management has to understand employee’s behaviors because they usually reflect their satisfaction of the result of their efforts and their current condition. It also should be understood that employees’ behaviors usually also reflect employees effort to try to achieve their better life.
PENGARUH STRUKTUR AUDIT, PEMAHAMAN GOOD GOVERNANCE DAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Pusat) Wiwik Pratiwi; Nia Aziza Misqih
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.252 KB) | DOI: 10.35591/wahana.v21i2.141

Abstract

This study aims to determine the effect of audit structure, understanding of good governance and application of information technology to auditor performance. The population in this study is all auditors working in Public Accounting Firm (KAP) located in Central Jakarta. The sampling technique used is nonprobability sampling technique. The author conducted a sample at 24 Public Accounting Firm registered in Central Jakarta. Data analysis technique begins with descriptive statistical test, followed by data quality test consisting of validity and reliability test, normality data test, classical assumption test consist of regression normality test, multicollinearity test, heterokedastisity test, regression linearity test. Hypothesis test using t test, f test and coefficient of determination.  The results of this study indicate that the audit structure, the understanding of good governance and the application of information technology has a significant influence on the performance of auditors. Audit structure, understanding of good governance and application of information technology together have a significant influence on auditor performance. Keywords: Auditor performance, audit structure, good governance and application of            information technology.

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