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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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PROFESIONALISASI KPEMIMPINAN UNTUK MENGATASI KONFLIK ORGANISASI TERHADAP KINERJA ORGANISASI Pribadi Widyatmojo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Very common the leader, using his or her power, subjectively justify that his or her subordinates are not fit enough with the organization’s performance standards. In fact the performance measurement is no only aplicable the staff or subordinates, but also to the leaders his or herself. This article is proposing the new way of measuring the performance of staff or subordinates as well as the leaders. This article proposing the balance justification of performance to both staff or subordinate and leaders. This article emphasized on the new ways in measuring the staff and leader fitness to organization as well as the conflict management among the leaders and other professional element in the organization.Keywords: leader, staff or subordinate, performance measurement, conflict management.

PENGARUH PEMBANGUNAN INFRASTRUKTUR TERHADAP PDRB DI PROVINSI INDONESIA Suripto Suripto; Eva Dwi Lestari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 1 (2019)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Economic growth is one indicator to measure the success of economic development in a country. Economic development is closely related to infrastructure. Infrastructure development will have an impact on economic growth both directly and indirectly. Therefore, the role of the government in determining infrastructure development policies is very important to increase economic growth in Indonesia. The purpose of this study is to determine the effect of infrastructure on economic growth in Indonesia including road infrastructure, electricity infrastructure, investment, water infrastructure, education infrastructure and health infrastructure in Indonesia in 2015-2017.The analytical tool used in this study is panel data regression with the approach of Fixed Effect Model. The spatial coverage of this study is all provinces in Indonesia, namely 34 provinces, with a series of data from 2015 to 2017 with a total of 102 observations. The data used is secondary data obtained from BPS Indonesia.The results of the study show that (1) the road infrastructure variables have a negative and not significant effect on GDRP. (2) electrical infrastructure variables have a negative and not significant effect on GDRP. (3) investment variables have a positive and significant effect on GDRP. (4) water infrastructure variables have a positive and not significant effect on GDRP. (5) educational infrastructure variables have a positive and not significant effect on GDRP. (6) health infrastructure variables have a positive and significant effect on GDRP. Keywords: development, infrastructure, investment, GDRP, panel data

ANALISIS HUBUNGAN KULTUR DAN STRUKTUR ORGANISASI TERHADAP KEEFEKTIFAN PENGANGGARAN PARTISIPATIF Evi Grediani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 2 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This research is intended to evaluate as to whether organization culture and organization structure affect the participative budgeting as well as the manager performance. Fifty six sample selected randomly in this research. The sample are managers or supervisors in the Public Accountant Firms in Indonesia. Hypotheses are tested using multiple regression. The two conclusion of the research are: firstly, the relation between participative budgeting and the organization culture is negative and significant, it means that the job-oriented organization culture affects the relationship between the effectiveness of participative budgeting to the performance of manager and secondly, the relation between the effectiveness of participative budgeting and organization structure is negative and significant, it means that a centralized organization structure affects the effectiveness of participative budgeting and the performance of manager.Keywords: the organization culture, the organization structure, the participative budgeting, the performance of manager.

ANALISIS KESIAPAN DESA DALAM IMPLEMENTASI PENERAPAN UU NOMOR 6 TAHUN 2014 TENTANG DESA (Studi Pada Desa Pateken Kecamatan Wonoboyo Kabupaten Temanggung Jawa Tengah) Rani Eka Diansari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 1 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Reports Village Fund Allocation is a form of village government accountability on government funds that are part of the budget funds have been given to each village to conduct its activities the advent of Law 6 of 2014 on the village then comes the operational implications that must be implemented by the governing Village activities both operationally and administratively. The village is expected to take over management of fiscal decentralization by developing the potential of villages that can be concrete BUMDes, increasing cooperation between villages, development of partnerships for rural development, and increasing the role of the community in the village in order to participate in development. The village government is expected to mobilize all members of society in his village to jointly drive the economy of the village. The results of this study indicate that in the village of Pateken Village in Temanggung District still needs assistance in implementing the Law 6 of 2014 About the village, the assistance needed to overcome some obstacles Village Fund Allocation management that has been happening due to several factors inhibiting the program management of ADD. The most crucial inhibiting factor in the Pateken village in Temanggung district is the limited quality of human resources as an element in the management of the Village Fund Allocation (ADD). Keywords: Village Fund Allocation, Law 6 of 2014

ANTESEDEN INTENSI BELANJA PENGGUNA APLIKASI/WEBSITE TOKO ONLINE DI YOGYAKARTA Faizal Ardiyanto; Hermala Kusumadewi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

In recent years, consumers are facilitated with online shop applications and websites. They are no longer needed to visit the “brick-and-mortar” shop to satisfy their needs and wants. Consumers can access the online shop as long as they smart phones are connected to internet network. Online shop also offers a great variety of products and services. This is an interesting topics to be discussed and researched. This reasearch is aimed to provide the evidence that there are positive affects among perceived security, ease of payment, trust in application/website, and online shopping intention. 450 respondents are participated in this research. Path analysis is used to examine the six hypotheses. The result shows that most of hypotheses are supported except H1b which states that perceived security positively affects online shopping intention. Keywords: online shop, smart phone, websites, perceived security, ease of payment, trust in application/website, online shopping intention, online consumers.

PELAKSANAAN TAX PLANNING UNTUK EFISIENSI BEBAN PAJAK PERTAMBAHAN NILAI (Studi Kasus Pada Apotek Annisa) Ary Sandiko; Herman Legowo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 1 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Penelitian ini membahas tentang strategi pelaksanaan tax planning yang tepat pada Apotek Annisa untuk efisiensi beban Pajak Pertambahan Nilai (PPN). Hasil penelitian menunjukkan bahwa Apotek Annisa sudah memenuhi syarat secara subjektif maupun objektif untuk menjadi Pengusaha Kena Pajak (PKP) sejak bulan September 2008 dan sebaiknya segera mendaftarkan diri untuk dikukuhkan sebagai PKP sebelum dikukuhkan secara jabatan. Untuk mengurangi risiko yang timbul dari melakukan kerja sama dengan pemasok yang tidak kredibel secara perpajakan, Apotek Annisa harus memastikan semua pemasok merupakan PKP, membuat surat perjanjian dengan pemasok, dan memeriksa kelengkapan Faktur Pajak secara formal maupun material. Agar tidak mengganggu likuiditas perusahaan, Apotek Annisa sebaiknya memaksimalkan pengkreditan Pajak Masukannya pada setiap masa pajak. Untuk tujuan efisiensi, Apotek Annisa sebaiknya menggunakan Faktur Pajak Pedagang Eceran namun tetap mempersiapkan Faktur Pajak Standar jika menjual barang ke PKP lain atau ke pemerintah.Keywords: Pajak, Tax Planning, Pajak Pertambahan Nilai (PPN), Pengusaha Kena Pajak (PKP)

IMPLIKASI PERUBAHAN UNDANG-UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Fitri Oktariani; Sutrisno .; Aulia Fuad Rahman
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to test and prove leverage ratio empirically in the capital structure of each company at 2009 and 2011 period of tax reform act. The study population was all the companies listed on the Indonesia Stock Exchange in 2008 to 2011 with a sample of 53 manufacturing companies. Sampling using judgment sampling method and data analysis method used is the independent sample t test and paired sample t test.The results of this study indicate that leverage ratio of large companies is higher than small companies in the period of tax reform act in 2011. Accordingly, regulation of tax reform act that lowering tax rates lead to large companies who have the most dominant role increasing the leverage ratio in Indonesia. Keywords: tax reform act, capital structure, leverage.

PENGUJIAN KECENDERUNGAN KECURANGAN AKUNTANSI ORGANISASI PERANGKAT DESA DI PEMERINTAH DAERAH KABUPATEN SLEMAN Ratna Purnama Sari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

The aim of this research is to get empirical evidence about factors influencing the tendencies of accounting fraud such as internal control, information asymmetry, the suitability of compensation, and unethical behaviour. The number of respondents selected by purposive sampling method, gaining 84 respondents filled the questionairs and worked in Organisasi Perangkat Daerah (OPD) Pemerintah Daerah Kabupaten Sleman as civil servant. The data analized by multiple linier regression and shows that the internal control, information asymmetry, and the suitability of compensation have no effect on the accounting fraud, while unethical behavior has a significant effect on the accounting fraud. Keywords: Internal control, information asymmetry, the suitability of compensation, unethical behavior, the tendency of accounting fraud.

DANA BANTUAN KEUANGAN PARTAI POLITIK DI SURAKARTA, SUDAHKAH TRANSPARAN DAN AKUNTABEL? Titik Setyaningsih; Andi Asrihapsari; Doddy Setiawan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to explore transparency and accountability of political parties in Surakarta. This study uses a qualitative method. Data were gathered through focus group discussion. The findings show that political parties do not understand financial report of this entity’s financial assistance under PSAK 45 and they use simple bookkeeping. Political parties’s financial assistance is not audited by external auditor and there are some audit findings. The transparency principle is not achieved because financial report only for internal parties. This study raises one interesting result that political parties need the role of accountant to make their reports more accountable.

PENGARUH LABA AKUNTANSI DAN ARUS KAS TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTAT DI BURSA EFEK INDONESIA Djasmanuddin .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Fundamental factor is one of the factors that can be used by the investors to make an investment decision in capital market. This research is aimed to analyze the influence of accounting profit and cash flow on stock return. This research uses financial statement data, particularly in the statement of profit gains and the statement of cash flow and also the stock return taken from the Center of Business and Economic Data (PDBE) Gadjah Mada University, Yogyakarta, Indonesian Capital Market of 2005-2007, and Indonesian Stock Exchange (ISX) statistic of 2005-2007. The sample is taken by using purposive sampling method. The taken sample is thirty two property and real estates companies listed in ISX during the period of 2005-2007. The variables of companies that are used consist of accounting profit, operational cash flow, investment cash flow and funding cash flow, while the statistical method that is used is multiple linear regressions by panel data. The result of this research shows the significant influence of accounting profit and investment cash flow towards the stock return. All of the independent variables only explain the variation of stock return of 40, 51% and the rest of 59, 49% is explained by other variables beyond the model. It means/it can be concluded that not only accounting profit and company cash flow that influence the stock return of company & real estates property listed in Indonesian Stock Exchange (ISX).Keyword: accounting profit, cash-flow, stock return

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Supardi

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Kab. sleman,

Daerah istimewa yogyakarta

INDONESIA