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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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Determinan Risiko Sistematis pada Perusahaan Rokok di Indonesia Tri Utomo Prasetyo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.190

Abstract

This study aims to examine the effect of company size, sales growth, and financial leverage on systematic risk in the Indonesian cigarette industry. The variable total assets is used to proxy for company size, long term debt-to-equity ratio for financial leverage, and beta stock—collected from the third party—for systematic risk. Four cigarette companies listed on the Indonesia Stock Exchange are sampled for this study in the 2016Q2-2018Q4 period. Hypothesis testing is done using panel data regression. The results show that ceteris paribus, company size and financial leverage have a positive effect on systematic risk, while sales growth statistically has no effect.
Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan Suwardi Suwardi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 1 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v1i24.292

Abstract

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities  on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements  affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods  in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.
Determination Causes of Tax Avoidance on Indonesian Manufacturing Firms with Capital Intensity as Intervening Variables Theresia Trisanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 1 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i1.300

Abstract

The aim of this study is to examine and analyze the effect of the independent variables, namely return on assets (ROA), debt to assets ratio (DAR), company size, and capital intensity on the dependent variable in the form of tax avoidance. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. By using purposive sampling technique, data analytical technique used is descriptive statistic, classic assumption test and hypothesis testing in the form of SmartPLS analysis. The test results show that the variables return on assets (ROA), debt to assets ratio (DAR), company size, and capital intensity affect the tax avoidance. Capital intensity can mediate the relation for variable return on assets (ROA), debt to assets ratio (DAR), company size to tax avoidance.
Mekanisme Corporate Governance Terhadap Nilai Perusahaan Dengan Enterprise Risk Management Sebagai Variabel Intervening J Jamaluddin; Suwardi Bambang Hermanto; F Fidiana
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.185

Abstract

Abstract. This study aims to examine the effect of corporate governance mechanism on firm value with enterprise risk management as an intervening variable on financial companies listed on the Indonesia Stock Exchange (IDX). Sample selection using purposive sampling. This study uses multiple regression analysis and simple regression to test the mediational relationship of ERM. The results of this study indicate that there is a significant influence between corporate governance mechanisms (institutional ownership, independent commissioner, and audit committee) with the firm value. But not significant in managerial ownership. The results of this study also indicate that there is a significant influence between corporate governance mechanisms (managerial ownership, independent commissioner, and audit committee) with the ERM. But it is not significant in institutional ownership. This study provides evidence that ERM mediating the effect of corporate governance mechanisms on firm value.Keyword : corporate governance mechanism, firm value, enterprise risk management. Abstrak. Penelitian ini bertujuan menguji pengaruh mekanisme corporate governance terhadap nilai perusahaan dengan enterprise risk management sebagai variabel intervening pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan analisis regresi berganda dan regresi sederhana untuk menguji hubungan mediasional ERM. Deteksi mediasi menggunakan mediasi sederhana dengan cara pengujian causal steps. Teknik pemilihan sampel menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh signifikan antara mekanisme corporate governance (kepemilikan institusional, komisaris independen, dan komite audit) dengan nilai perusahaan. Namun tidak signifikan dalam kepemilikan manajerial. Hasil penelitian ini juga menunjukkan bahwa terdapatpengaruh signifikan antara mekanisme corporate governance (kepemilikan manajerial, komisaris independen, dan komite audit) dengan enterprise risk management. Namun tidak signifikan dalam kepemilikan institusional. Penelitian ini memberikan bukti bahwa ERM memediasi pengaruh mekanisme corporate governance terhadap nilai perusahaan.Kata kunci: Mekanisme corporate governance, nilai perusahaan, enterprise risk management.
Studi Corporate Information Transparency On The Internet (e-CTI) Pada Bursa Efek Indonesia, Malaysia, Dan Thailand Freddy Nathaniel Alexander; Tarsisius Renald Suganda; Sendy Cahyadi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.215

Abstract

The purpose of this study is to analyze the influence of macro and micro factors on e-CTI in three countries namely Indonesia, Malaysia, and Thailand. The three countries have a partnership called Indonesia Malaysia Thailand - Growth Triangle (IMT-GT). The research sample consisted of 90 of the most liquid companies listed on the Indonesia Stock Exchange (LQ45), the Malaysian Stock Exchange (KLCI), and the Thailand Stock Exchange (SET50). The results showed that the size of the board of directors had an influence on e-CTI. If there are more boards of directors, it will increase its ability to encourage management to be more transparent. With the existence of regulations in the three countries that regulate the duties and responsibilities of the board of directors towards stakeholders, it will encourage management to be more transparent.
Implementasi Quadruple Helix Dalam Mendorong Pertumbuhan Ekonomi Kreatif Ivana Oktarina Sopacua; Noormalita Primandaru
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.238

Abstract

The Quadruple Helix concept is the development of Triple Helix by integrating civil society. The Quadruple Helix approach is far from being considered a definite and established concept in research and innovation policy. The purpose of this study is to describe the Quadruple Helix application which can be used as a system framework to increase creative economic growth as a tourism attraction in the city of Yogyakarta. The method used in this research is descriptive qualitative, primary data obtained from observations, interviews, and FGDs with representatives from academia, fashion creative economy actors, communities, and the government. The location of this research is the Ngasem Market and Malioboro areas. The results of this research are skills development training that focuses only on certain groups such as designer groups, pencorek groups or other groups, so that training participants can learn according to their interests and talents, hold batik fashion exhibitions near tourist objects that are visited by many tourists, and marketing strategy training that is oriented to the environment and changes in consumer behavior.
Pertimbangan Pasar Kerja Mahasiswa Akuntansi Pada Profesi Akuntan Publik Ratih Anggraini Siregar; Feby Yoana Siregar
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 1 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v1i24.264

Abstract

This study aims to test the influence of job security, job availability and ease of access to job openings to career selection as a public accountant. The data used in this study is primary data received directly from research respondents, namely 200 students. To see how much influence job security, job availability and ease of access to job openings to career selection as a public accountant. The results of this study found there is a significant influence of job security, availability of employment and ease of access to job openings to career selection as a public accountant. As well as consideration of the job market can be a benchmark for students in choosing a career as a public accountant.
The Impact of Supply Chain Management Integration on Operational Performance Fahmy Radhi; Endang Hariningsih
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 1 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i1.328

Abstract

The purpose of this study is to confirm the research model related to the impact of supply chain management (SCM) integration on the operational performance based on the previous researches. These studies suggest that SCM integration plays a critical role in generating performance gains for firms. In the study, three constructs are extended, i.e. the information technology infrastructure integration, SCM process integration, and operational performance. A number of 146 large manufacturing companies in Indonesia were selected purposively as the samples. Questionnaires were distributed through email survey, while data were analyzed by structural equation modelling with Partial Least Square software to analyze the causal relationship among variables.  The study found that information technology infrastructure integration does not influence significantly to supply chain process integration. Furthermore, supply chain process integration influences significantly to operational firm performance.
Analisis Kesulitan Belajar MYOB Pada Mahasiswa Pendidikan Akuntansi Herlina Oka Pratama; Supri Wahyudi Utomo; Elana Era Yusdita
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.166

Abstract

Abstract. The purpose of this study is to find out internal and external factors as well as an understanding of basic accounting and English vocabulary which is why students have difficulty learning MYOB. This research was conducted in the Accounting Education Department at one of the Universities in Madiun in 2019 using descriptive qualitative methods. The results showed (1) internal factors include: intelligence factors, interests, talents, maturity, spiritual fatigue, concentration of learning, exploring learning outcomes and learning habits, (2) external factors include: discipline, time to study, mass media, friends, (3) lack of understanding of basic accounting, (4) lack of understanding of English vocabulary causes accounting education students to have difficulty learning MYOB.Keywords : Learning Difficulties, MYOB Accounting, Understanding MYOB, Accounting Education Abstrak. Tujuan dari penelitian ini yaitu untuk mengetahui faktor internal dan eksternal serta pemahaman akuntansi dasar dan kosakata bahasa Inggris yang menjadi penyebab mahasiswa mengalami kesulitan belajar MYOB. Penelitian ini dilaksanakan di Program Studi pendidikan Akuntansi pada salah satu Universitas di Madiun pada tahun 2019 menggunakan metode kualitatif deskriptif. Hasil penelitian menunjukkan (1) faktor internal meliputi: faktor intelegensi, minat, bakat, kematangan, kelelahan rohani, konsentrasi belajar, menggali hasil belajar dan kebiasaan belajar, (2) faktor eksternal meliputi: disiplin, waktu belajar, mass media, teman bergaul, (3) kurangnya pemahaman akuntansi dasar, (4) kurangnya pemahaman kosakata bahasa Inggris menyebabkan mahasiswa Pendidikan Akuntansi mengalami kesulitan belajar MYOB.Kata Kunci: Kesulitan Belajar; MYOB Accounting; Pemahaman MYOB; Pendidikan Akuntansi
The Triangle Defense for Financial Reporting Quality: The Interplay between Internal Auditing, the Audit Committee, and the External Auditor Djoko Susanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.260

Abstract

The internal audit function, audit committee, and external auditor are three crucial stakeholders of corporate governance that safeguard the quality of financial reporting. In this article, I discuss the interrelationships between these monitoring mechanisms. I also provide insights about what we have learned from academic research about the working relationships between these three governance entities. This article should be of interest to academic researchers as well as to corporate stakeholders, which include management, investors, regulators, and Dewan Komisaris members. Future researchers can make use of this article as they contribute more work in areas related to auditing, monitoring and corporate governance, and financial reporting quality. Insights from this article can also guide corporate stakeholders to assess the effectiveness of the internal audit, audit committee, and external auditors in their organizations.

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