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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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IMPLEMENTASI GOVERNANCE DI KEMENTERIAN PERINDUSTRIAN REPUBLIK INDONESIA DAN PENGARUHNYA TERHADAP KINERJA Bayu Giri Prakosa; Y Anni Aryani
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 (139.236 KB) | DOI: 10.35591/wahana.v18i1.101

Abstract

This study examines whether governance principles implementation in The Ministry of Industry of Republic Indonesia has been well implemented. This study also tests the effect of the implementation on Industry Ministry’s performance using the Ministry of Industry’s performance indicators which have been stipulated by the Minister of Industry in the Rule of Ministry of Industry No: 41/MIND/PER/3/2010, which are: stakeholder perspective and implementation of functional perspective. The typology of governance quality from TUGI is used to measure the implementation of governance principles. Using data from the internet survey, this study shows that most of the governance principles (orderly implementation of state administration, public interest, proportionality, professionalism, and accountability) are have been implemented well. Yet, there are two governance principles that have not been well implemented; they are law enforcement and transparency. In addition, this study reveals that although the governance principles have been implemented well in the Ministry of Industry, its only public interest principle that has impact on performance. Keywords: governance principle, stakeholder perspective, implementation of functional perspective, performance, internet survey.
NIAT MEMBELI DAN ELECTRONIC WORD OF MOUTH DI SITUS JEJARING SOSIAL: PENGUJIAN TERHADAP KUALITAS SITUS WEB, KEAMANAN BERTRANSAKSI, REPUTASI PERSEPSIAN, NORMA SUBYEKTIF DAN KEPERCAYAAN Camelia L. Numberi
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 (239.555 KB) | DOI: 10.35591/wahana.v18i2.107

Abstract

This research is supported by the emergence of the phenomenon of online communities that become a popular online place for users to search for and gather information about online shopping experiences through online shop or social networking site that aimed to reduce the risk of their transaction. The purpose of this research is to show empirical evidence about the influence of the quality of website, transaction safety, and subjective norm toward purchase intention and electronic word of mouth behavior with mediated of trust and perceived reputation in social networking site. From online survey that conducted we obtain 430 respondents of Facebook users account in Indonesia, and then processed using structural equation modeling (SEM) with the help of the application of Amos 22. Statistical analysis showed that 11 hypothesis that proposed existed four hypothesis unsupported, that is influence of the system quality to perceived reputation, the information quality to trust, the system quality to trust and the perceived reputation to shopping intention. In generally, this research is predicted online consumers behavior in the social networking site with regard to their activities to shopping online, especially about shopping intention and electronic wordof-mouth. Keywords: Social Commerce (S-commerce), Theory of Reasoned Action (TRA), Information Quality, System Quality, Transaction Safety, Perceived Reputation, Trust, Subjective Norms, Shopping Intention, electronic Word-of-Mouth (eWOM), Structural Equation Modeling (SEM).
DEKONSTRUKSI KONSEP GOOD UNIVERSITY GOVERNANCE DALAM PELAKSANAAN ANGGARAN PERGURUAN TINGGI NEGERI BADAN HUKUM L Lussiana; Titik Mildawati; F Fidiana
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.316 KB) | DOI: 10.35591/wahana.v22i2.181

Abstract

This study aims to deconstruct the concept of Good University Governance in the implementation of the budget of Legal Entity State Universities (PTN-BH). Therefore an approach is needed that can expose the concept of Good University Governance in a budget implementation. This research is conceptual research. Researchers are motivated to formulate the concept because they see that the budget in an institution has an important role in determining the results of organizational performance. Legal Entity State Universities are required to compile organizational performance reports in accordance with Menristek Dikti Regulation Number 40 of 2016. Indicators of organizational performance assessment for PTN-BH based on Menristek Dikti Regulation Number 40 of 2016 are must meet Good University Governance which consists of transparency, accountability, responsibility, effective and efficient. The success of the PTN-BH budget implementation is in fact measured by the fulfillment of Good University Governance. Therefore it is necessary to first understand the concept of Good University Governance in implementing the PTN-BH budget. This study uses contextual concepts by understanding existing theories and relating them to existing reality / daily life.
Mengapa Perusahaan Anjak Piutang kurang berkembang di Indonesia? (Dilihat dengan analisis Risk profile, Good Governance, Earning dan Capital (RGEC)) Rani Eka Diansari; Vidya Vitta Adhivinna
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1019.583 KB) | DOI: 10.35591/wahana.v22i2.156

Abstract

Factoring Company is one of the financial institutions in Indonesia. Factoring Company is a company that serves to take over the receivables that occur in buying and selling transactions so as not to cause serious problems in the company's cash flow. Risk can be avoided very minimally and the company can greatly help avoid a problem related to its uncollectible trade through financial institutions with factoring concept (Aprianto, 2017). Based on the concept of factoring, actually the existence of the company factoring is very profitable for companies especially trading companies, but if looking at the data in Indonesia is still very little of the company's sustainability factoring, the evidence can be seen on the Indonesian stock exchange, with less than 100 companies factoring listed on the stock exchanges. It shows that in Indonesia the company factoring is very less developed.With these conditions, the author is interested to see the cause of the company factoring is not developed well from the analysis of risk profile, good governance, earning and Capitalnya, although RGEC is prevalent in banking industry but because Consideration of the activities of the company to be receivables some have the same characteristics as banking then the authors tried to analyze with RGEC analysis by the detailed risk profile not only based on the ratio of LDR and NPL Were. The object in this study was the factoring company listed on the Indonesia Stock exchange in 2017 and examined by a qualitative method of descriptive. Results of the research can be concluded there are several factors that cause the company to factor less developed in Indonesia including the inherent risk of credit, human resources, regulation, and public trust because the factoring isn't famous.
PENGUJIAN TERHADAP NIAT MAHASISWA DIPLOMA III AKUNTANSI MENGIKUTI PELATIHAN BREVET PAJAK Yanto Darmawan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.431 KB) | DOI: 10.35591/wahana.v22i2.182

Abstract

This research aims to investigate what factors that influence the intention of student of Diploma III in accounting to joining tax certification program. This research uses three constructs of the Theory of Planned Behavior namely the Attitudes Toward Behavior, the Subjective Norms and the Perceived Behavioral Control as a theoretical framework. Data was obtained through direct questionaires from 204 students of Akademi Akuntansi YKPN (AA YKPN) Yogyakarta. Data  was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0 software. The results of this research indicate that three constructs of TPB have significant influence on the student’s intention to joining tax certification program.
MARKET OVERREACTION SAHAM LQ-45 TERHADAP PENGUMUMAN ASIAN GAMES KE-18 Tatang Ary Gumanti; Mareita Dewi Kasprianti; Ana Mufidah
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.778 KB) | DOI: 10.35591/wahana.v22i2.157

Abstract

Sports events are now a big concern for management and sports tourism and have become a big business opportunity that has an impact on the economy, especially for countries that host the event. The Asian Games is one of the biggest sports events in Asia that are held every four years. Indonesia is the country chosen to host the 18th Asian Games which was announced on July 25, 2014. The purpose of this study is to analyze LQ-45 stock whether after Indonesia was announced to host the 18th Asian Games there was a market overreaction and was followed by the emergence of price reversals. The final sample of the study was 32 companies. Results showed the presence of market overreaction symptoms in the winner and loser portfolios in the period after the announcement. There has been a market overreaction in the winner and loser portfolios due to the announcement of Indonesia's determination to host the 18th Asian Games. Price reversal occurs in loser portfolios and does not occur in portfolio winners due to the announcement of Indonesia's determination to host the 18th Asian Games.
FAKTOR- FAKTOR YANG MEMPENGARUHI FLEKSIBILITAS TENAGA KERJA KONTRAK DAN PARUH WAKTU PADA UMKM DI JAWA TENGAH Salamah Wahyuni
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.457 KB) | DOI: 10.35591/wahana.v17i2.97

Abstract

This study investigates the determinants of outsourcing-based human resources management in small enterprises in Central Java. The conceptual framework follows adaptive flexibility model that hinges upon the characteristics of the firms. Using multistage sampling, the results show that less than one fourth of the sample adopts outsourcing-based employee. Further, the study provides supportive evidence to the variables of competitiveness, environmental uncertainty, and firm size. The findings imply that small enterprises in Central Java pursue strategy that differs from their non Indonesian counterparts. Tujuan penelitian ini untuk menemukan model penerapan fleksibilitas sumberdaya manusia pada UMKM di Jawa Tengah dalam merespon perubahan yang terjadi, ditinjau dari berbagai karakteristik yang dimiliki. Fleksibilitas diukur dari proporsi tenaga kerja kontrak dan paruh waktu yang digunakan. Target populasi adalah UMKM di Jawa Tengah yang mempekerjakan minimal 1 karyawan. Pengambilan sampel menggunakan multistage sampling. Pertama mengambil 4 kota/kabupaten, dan kedua mengambil UMKM yang mewakili ko/kabupaten tersebut. Pengumpulan data dilakukan melalui wawancara terstruktur. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di Jawa Tengah mengandalkan tenaga kerja tetap, dan hanya sedikit (22,25%) yang menggunakan tenaga kerja kontrak dan paruh waktu. Dari sebelas hipotesis yang diajukan hanya 3 yang didukung, yakni Kekuatan Bersaing, Ketidakpastian Lingkungan, dan Ukuran Perusahaan. Delapan hipotesis yang lain menunjukkan hasil yang tidak signifikan. Bisa disimpulkan bahwa strategi fleksibilitas yang digunakan oleh UMKM di Jawa Tengah mempunyai pola yang berbeda dengan yang dilakukan di negara lain. Kata kunci: Fleksibilitas, Tenaga kerja kontrak, Tenaga kerja paruh waktu, UMKM.
IDENTIFIKASI PERBEDAAN STANDAR AKUNTANSI ASET TETAP ANTARA US GAAP DAN IFRS Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (52.047 KB) | DOI: 10.35591/wahana.v13i1.35

Abstract

Understanding the accounting standards is a must to anyone interested or engaged in financial accounting, therefore when the international accounting standards or IFRS has commonly agreed to be applied, the accounting standards in some countries, which were previously refer to U.S. accounting standards or U.S. GAAP, some eventually convergenced to IFRS, unfortunately many users of standards fail to comprehend the standards. In general, the interest area of the standards are around the issues of definition, recognition, measurement, classification, reporting, and disclosure of financial transactions. Nevertherless, a number of practitioners and academicians in the accounting facing obstacles in understanding the substance of the both standards. This article was written to address the issues, particularly on the accounting standards of fixed assets.Keywords: financial accounting, accounting standards, US GAAP, IFRS
KRITIK TERHADAP KLAIM KEANDALAN PADA HIRARKI PENGUKURAN NILAI WAJAR: Sebuah Literature Review Nugroho Wisnu Murti; Indriyana Widyastuti
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 (598.242 KB) | DOI: 10.35591/wahana.v21i2.142

Abstract

This article provide consideration for the Indonesian Financial Accounting Standards Board that requires a review of Indonesia's Financial Accounting Standards (PSAK) 68 concerning Measurement of Fair Value. Fair Value has potential misinterpretation definition between price and value. This potential misinterpretation is indicated to be the rationale put forward in the fair value hierarchy which is indicated unfair. This potential based on claims at each level which can be questioned with the existence of aggressive discretionary issues and the analogy of financial statement analysis. However, this problem had been proven getting down by involvement of independent and professional assessment. Therefore, fair value hierarchy has the same potential of reliability by the third party. If each level has the same potential, this hierarchy can be removed to avoid misinterpretation by users of financial statements. The obligation to disclose the basis of valuation is fairer to be implemented than the hierarchy which is have potensial misinterpretation. This opinion was not without foundation, because this article based on a literature review that starts from: 1) study of the relevance of the Indonesian Financial Accounting Standards concerning fair value with the Indonesian Assessment Standards; 2) fundamental study to interpret fair value based on review literature; and 3) study of allegations of the same potential submitted in the direction of fair value as regulated in PSAK 68. Keywords: fair value hierarchy, riliability, agresive discretionary, PSAK 68
ANALISIS PENGUKURAN KINERJA PADA DINAS PERHUBUNGAN KAB. MANDAILING NATAL BERBASIS BALANCED SCORECARD (BSC) Heriyanti Tampubolon; Sri Muljaningsih; Setyo Tri Wahyudi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1409.343 KB) | DOI: 10.35591/wahana.v22i2.158

Abstract

The performance of local governments are much under the spotlight. People are asking the benefits of public services. Now the Department of Transportation Mandailing Natal using LAKIP as performance reports. But the performance is reflected in LAKIP often it is not the actual condition. SAKIP still limited to the determination of the vision, mission and goals of the organization. The purpose of this research are: (1) to formulate the design performance measurement system based on the BSC approachment at the Department of Transportation Mandailing Natal, (2) to formulate the design of strategic maps that the relevant for the Department of Transportation Mandailing Natal and  (3) analyze the results of performance measurement at the Department of Transportation Mandailing Natal based on the BSC in 2018. The method used are the AHP and BSC with four perspectives: financial perspective, customer perspective, perspective of business process internal and learning and growth perspective. The results design of the performance measurement system consists of 10 strategic goals and 17 Key Performance Indicators (KPI). The result of AHP is the customer's perspective (0.557), the financial perspective (0.273), internal business process perspective (0.087) and learning and growth perspective (0.083). And the results of performance measurement Mandailing Natal Department of Transportation in 2018 is 71.97% (red = less). Score the highest performance is the perspective of learning and growth of 85.48% (yellow), score the performance of internal business process perspective is 75.72% (red) score financial perspective is 70.24% (red) to score the performance of the customer's perspective score is 70.22% (red). 

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