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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206 Documents
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI INDONESIA (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2009 - 2011) ]]>
<![CDATA[Sapto Bayu Aji]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v18i2.105
<![CDATA[CSR is a company's commitment to improve the well-being of the community through the wisdom business practices and contributions of resources of the company. The study aims to determine the impact of CSR which is expressed by spending funds on the reaction of investors in the capital market. This study examines whether the Corporate Social Responsibility (CSR) with several control variables has an influence on the company's financial performance. Financial performance is proxied with the company's stock price. Using data of annual financial statements and sustainability reports banking companies listed in Indonesia Stock Exchange from 2009 to 2011, the study reports that CSR has a relationship and positive effect on company's stock price. Keywords: Corporate Social Responsibility, Stock Price, and Banking.]]>
<![CDATA[AKUNTABILITAS DAN TRANSPARANSI PADA LAPORAN KEUANGAN PARTAI (Studi Kasus pada Kantor DPD Partai Demokrat Provinsi Jawa Timur) ]]>
<![CDATA[Wiwid Widayanti]]>;
<![CDATA[Maswar Patuh Priyadi]]>;
<![CDATA[Lilis Ardini]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v22i2.170
<![CDATA[This study aims to determine and interpret accountability and transparency in the East Java Provincial Democratic Party DPD financial report consisting of internal financial reports, campaign finance reports and political assistance reports and the implementation of the AD and ART of the East Java Provincial Democratic Party. The object used in this research is the DPD office of the Democratic Party of East Java Province with interpretive qualitative research methods with ethnometodology as an approach, there are four informants in the research using interview, observation and documentation research methods and using data analysis techniques starting from data reduction, display data and verify or draw conclusions. The results showed that internal financial reports had fulfilled accountability to internal political parties but were not yet transparent to the public, campaign finance reports had met accountability and transparency, political assistance reports had met accountability but were not yet transparent to the public, and the implementation of AD and ART DPD Provincial Democratic Party East Java has been implemented well.]]>
<![CDATA[Peran Corporate Governance Sebagai Pemoderasi Hubungan Antara Knowledge Management Dengan Kinerja Perusahaan ]]>
<![CDATA[Ernie Riswandari]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v23i1.169
<![CDATA[Abstract. This study aims to test the knowledge management of company company performance which moderated by good corporate governance. The data used in this study are secondary data taken from annual reports from companies in the manufacturing industry sector which were listed on the Indonesia Stock Exchange in 2013-2017. To see how much influence, in this study using a moderated Regression Analysis (MRA) using a test tool that is SPSS. The results of this study are that there is a significant influence of knowledge management which is an independent variable and company size which is a control variable on company performance. Good corporate governance as a moderating variable can significantly strengthen the relationship between knowledge management and company performance. Keywords: Knowledge management ; company Size ; company performance; good corporate governance Abstrak. Penelitian ini bertujuan untuk menguji knowledge management terhadap kinerja perusahaan yang dimoderasi oleh good corporate governance. Data yang digunakan dalam penelitian ini merupakan data sekunder diambil dari laporan tahunan dari perusahaan-perusahaan di sektor industri manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Untuk melihat seberapa besar pengaruh maka dalam penelitian ini menggunakan analisis Moderated Regression Analysis (MRA) dengan menggunakan alat uji yaitu SPSS. Hasil penelitian dalam penelitian ini adalah terdapat pengaruh yang signifikan knowledge management yang merupakan variabel bebas dan ukuran perusahaan yang merupakan variabel control terhadap kinerja perusahaan. Good corporate governance sebagai variabel pemoderasi secara signifikan mampu memperkuat hubungan antara knowledge management terhadap kinerja perusahaan. Kata Kunci: Knowledge management ; Ukuran perusahaan ; kinerja perusahaan; good corporate governance]]>
<![CDATA[Kepemilikan Publik, Tipe Industri Dan Pengungkapan Lingkungan: Studi Komparatif Indonesia Dan Singapura ]]>
<![CDATA[Fitri Aryanti]]>;
<![CDATA[Y Anni Aryani]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v23i2.241
<![CDATA[This study examines the differences in the level of environmental disclosure of companies in Indonesia and Singapore, and test the influence of public ownership and industry types on environmental disclosures. We use public ownership and industry type as independent variables, and use company age, firm size, debt to equity and profitability as control variables. Measuring the level of environmental disclosure using the GRI-G4 index,the population of this research is the company that issued a sustainability report and is listed on the Indonesia Stock Exchange (IDX) and the Singapore Stock Exchange (SGX). By using purposive sampling method, the research sample used was 103 companies from Singapore and 42 companies from Indonesia. Test analysis proves that there are differences in the level of environmental disclosures in Indonesia and Singapore. From the results of multiple linear regression tests it can be concluded that public ownership does not have a positive effect on environmental disclosure, but the type of industry, and the size of the company has a significant positive effect on environmental disclosure.]]>
<![CDATA[Pengaruh Corporate Social Responsibility terhadap Corporate Image pada Perusahaan Rokok di Indonesia ]]>
<![CDATA[Sigit Pramono]]>;
<![CDATA[Rini Safitri]]>;
<![CDATA[Dunga Dwi Barinta]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v23i2.247
<![CDATA[This study aims to measure the effect of CSR on Corporate Image. The research approach used explanatory research analysis. The sample of this research is people who know about CSR which is applied in cigarette companies. The implementation of CSR for cigarette companies is important as a form of contribution to society. However, the implementation of CSR in cigarette companies is still considered as part of a promotional strategy alone. The debate on the application of CSR to the cigarette industry is an interesting part to discuss. The results of this study reveal that CSR is a determining factor in shaping and strengthening a company's image. In addition, the findings in this study confirm that Altruistic Responsibility which focuses on improving the welfare of the community will have a big impact on the company, the role of Altruistic Responsibility as a component of CSR that shapes the company's image will have an impact on company profitability, logistical support, and strengthen public trust.]]>
<![CDATA[The Impact of Covid-19 on Economic Growth ]]>
<![CDATA[Suparmono Suparmono]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 1 (2021) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v1i24.296
<![CDATA[The Covid-19 pandemic in Indonesia since March 2020 has had an impact on negative economic growth for two quarters, namely minus 5.2 percent in the second quarter and minus 3.49 percent in the third quarter (yoy). Likewise, the economic growth of Kulon Progo Regency is expected to experience a drastic decline in 2021, after 2019/2019 had the highest growth reaching 18 percent.This article aims to analyze impact the Covid-19 pandemic has on the economy growth of Kulon Progo Regency per economic sector. This article also projections Kulon Progo's economic growth until 2024 using eleven projection methods. From the results of the projections carried out, the Gross Regional Domestic Product (GRDP) of Kulon Progo Regency in 2020 is predicted to slow down due to the Covid-19 pandemic case which affects almost all sectors. However, this decline only occurred in 2020, because in the following year several sectors are predicted to increase in line with the improving situation and operation of infrastructure projects. Several sectors that will increase, such as the transportation and warehousing sectors, due to normal activities at Yogyakarta International Airport (YIA). Based on the optimistic, moderate, and pessimistic scenario, Kulon Progo Regency's economic growth will continue to grow positively. There are two contributions of this research, firstly analyzing the impact of the pandemic and projecting the impact for the next 4 years and secondly, the projection is carried out using the best model of eleven methods.]]>
<![CDATA[Pengaruh Corporate Governance Terhadap Inefisiensi Investasi Dengan Free Cash Flow Sebagai Pemoderasi ]]>
<![CDATA[Djaja Perdana]]>;
<![CDATA[Hasan Subagyo]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 1 (2021) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v24i1.280
<![CDATA[The level of corporate investment inefficiency is closely related to the effectiveness of corporate governance practices implemented by the largest shareholders and board of directors. This paper discusses empirical research that investigates the impact of the largest shareholders and board size on investment inefficiency with free cash flow as a moderating variable. This study uses a sample of 152 public companies registered in Indonesia’s capital market for the fiscal year ended on December 31, 2014 to 2018. This study uses a multiple regression method with the Ordinary Least Square (OLS) approach. This study find that the largest shareholders and board size are significantly negative impact on investment inefficiency, but the free cash flow doesn’t moderate the influence of board size on investment inefficiency.]]>
<![CDATA[Anteseden Pertumbuhan Ekonomi: Pendapatan atau Belanja Daerah? ]]>
<![CDATA[Mesri Welhelmina Nisriani Manafe]]>;
<![CDATA[Herny Constantin Fanggidae]]>;
<![CDATA[Alya Elita Sjioen]]>;
<![CDATA[Boy Supriyana Effendi]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v24i2.351
<![CDATA[Productive spending is an indication for capital spending efficiency in line with increasing in PAD and economic growth. Therefore, it is important to know the movement pattern of revenues and expenditures to accelerate welfare transfer’s to the community. This study aims to measure the role of capital expenditure and non-transfer income to encourage the rate of economic growth as a control form over local government fiscal policy. 88 data for 2015-2018 period in 22 districts/cities in NTT. Results show support for H0 for the relationship between capital spending and economic growth and PAD that is not in line with the spend-revenue hypothesis. While PAD shows an effect on the rate of economic growth but does not become the interaction variable required in the relationship. The results of the study contribute to government in strengthening regional spending capacity as a form of spending efficiency and exploring regional revenues to reduce fiscal dependence and for central government as transfer funds evaluation to achieve national development goals. Theoretically, the results studied support previous research on the relationship between PAD and economic growth but not on the relationship between capital expenditures and economic growth and the ability of PAD as an interaction variable. Limitation in this study is the determination relationship direction between variables without sample considered and there is only an interaction variable.]]>
<![CDATA[Analisis Capaian Pembelajaran Pada Mahasiswa Akuntansi (Eksperimen Kuasi) ]]>
<![CDATA[Nicko Kornelius Putra]]>;
<![CDATA[Agus Kuntoro]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v23i1.165
<![CDATA[Abstract. This study aims to analyze the learning outcomes shown by accounting students in certain subjects. The effort to realize learning outcomes is carried out through course simulation learning tools in the form of quizzes that are packaged in the games "Who Wants To Be A Millionaire". Participants in quasi-experimental research (quasi-experiments) are 100 Accounting and / or Management students at Sanata Dharma who have passed introductory Accounting courses, and 100 AA YKPN Accounting students who have passed introductory Accounting courses too. Participants were divided into control groups and experimental groups. The results of the feasibility analysis and quality indicators of the research model using variance-based SEM (WarpPLS 3.0 software) from samples both AA YKPN and SADHAR together showed good and significant test results as a research model. The combined results of SADHAR-AA YKPN show that the Perceived Enjoyment (PE) has a significant effect on Virtual Presence (VP) and on Learning Outcome (LO) and VP has a significant effect.Keywords: Learning Outcome, Perceived Enjoyment, Virtual Presence, Pembelajaran Game Simulasi Abstrak. Penelitian ini bertujuan untuk menganalisis capaian pembelajaran (learning outcomes) yang ditampilkan oleh mahasiswa akuntansi pada mata kuliah tertentu. Usaha mewujudkan learning outcomes tersebut dilakukan melalui perangkat pembelajaran simulasi mata kuliah berupa kuis yang dikemas dalam bentuk permainan atau game “Who Wants To Be A Millionaire”. Partisipan dalam penelitian eksperimen kuasi (eksperimen semu) ini adalah mahasiswa Akuntansi dan atau Manajemen pada Sanata Dharma yang telah lulus mata kuliah Akuntansi Pengantar berjumlah 100 partisipan, dan mahasiswa Akuntansi AA YKPN yang telah lulus mata kuliah Akuntansi Pengantar yang berjumlah 100partisipan. Partisipan terbagi menjadi kelompok kontrol dan kelompok eksperimen. Adapun hasil analisis kelayakan dan indikator kualitas model riset dengan menggunakan SEM yang berbasis variance (software WarpPLS 3.0), dari kedua sampel AA YKPN dan SADHAR secara bersama-sama menunjukkan hasil uji yang baik dan signifikan sebagai model penelitian. Hasil gabungan SADHAR AA YKPN menunjukkan bahwa Perceived Enjoyment (PE) berpengaruh signifikan terhadap Virtual Presence (VP) dan terhadap Learning Outcome (LO) serta VP berpengaruh signifikan terhadap LO. Kata Kunci: Learning Outcome, Perceived Enjoyment, Virtual Presence, Pembelajaran Game Simulasi]]>
<![CDATA[Akuntabilitas Pengelolaan Dana Desa dan Faktor Anteseden yang Mempengaruhinya ]]>
<![CDATA[Dekeng Setyo Budiarto]]>;
<![CDATA[Agesti Dwi Setyaningrum]]>;
<![CDATA[Ratna Purnama Sari]]>
<![CDATA[ Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020) ]]>
Publisher : <![CDATA[Akademi Akuntansi YKPN Yogyakarta ]]>
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DOI: 10.35591/wahana.v23i2.240
<![CDATA[This research aims to test the influence between the competency of government staff in managing government assistance fund, organizational commitment, society participation, and internal control system on the accountability of government assistance fund management in the Bantul Regency. This research using the quantitive method with multiple linear regression for analyzing the data. The total sample used in the study is 147 respondents. The result shows that the competency of government staff in managing government assistance fund, society participation, and internal control system had a positive effect on the accountability of government assistance fund management. At the same time, commitment organization does no impact the accountability of government assistance fund management in Bantul Regency.]]>
