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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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Dampak Tata Kelola Bank Syariah Terhadap Kepatuhan Syariah Berbasis Maqashid Syariah Rifqi Muhammad; Hapsari Yuni Oktaviyanti
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.v23i2.188

Abstract

This study aims to determine the effect of Good Corporate Governance as measured by the number of sharia supervisory boards, sharia supervisory board meetings, number of board of directors, board of directors meetings, number of board of commissioners, board of commissioners meeting on the performance of sharia maqashid. The sample used in this study is Full-fledge sharia banks in Indonesia based on sharia banking statistics published by the Financial Services Authority as of July 2019. The study was conducted based on an analysis of 72 annual reports and GCG reports obtained from 12 Sharia Commercial Banks in 2013 - 2018. The results of this study indicate that the variables of the board of directors' meeting significantly influence the performance of the Maqashid syariah. While the variable number of sharia supervisory boards, sharia supervisory board meetings, number of board of directors, number of board of commissioners and board of commissioners meeting on maqashid syariah performance.
The Influences Of Status Quo And Endowment Biases On Earnings Management Eko Widodo Lo
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.v24i1.281

Abstract

This study investigates the effects of status quo and endowment biases on earnings management behaviors. This research conducts a survey method in 2018. The sample comprises of 74 accounting students at a business school in Indonesia. The main variables are measured by questionnaires with 1 to 7 scale. The hypotheses are examined by multiple regression technique. The findings reveal that status quo and endowment biases positively influence earnings management actions. This research provides two contributions. This study attempts to link status quo and endowment biases to earnings management behaviors. This contributes additional theoretical explanations of earnings management behaviors among accountants. Research conclusions can be utilized to determine the suitable psychological aspects of accountants for earnings management decisions.
Pengaruh Insentif Keuangan Dan Penetapan Tujuan Terhadap Kinerja Individu: Uji Eksperimen Mahasiswa Kewirausahaan Dian Wijayanti; Uki Yonda Asepta; Rino Tam Cahyadi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.344

Abstract

This study aims to examine the effect of incentive schemes and participation in goal setting on performance. This study intends to test whether goal-setting theory can explain the effect of incentive schemes and individual participation in setting goals on performance achieved within a certain period. The incentive schemes tested in the study are piece-rate, quotas in relation to performance and targeting. Field experiment procedures with a 2x2 design were carried out to test the causal relationship between these variables. Experiments were carried out on 141 students with experimental tasks related to entrepreneurship courses. Data analysis and hypothesis testing were performed using Two Way Anova repeated measurement and contrast test. The results of the analysis show that the performance of the quota incentive scheme where the incentives are given based on the set targets is less than the piece-rate incentive scheme. The budget-based incentive scheme, in this case the quota incentive scheme, is not expected to provide an increase in effort. The increase in effort does not result in better performance.
Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility Berty Ismainingtyas; Bambang Suryono; W Wahidahwati
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.v23i1.183

Abstract

Abstract. This study aims to discuss the effect of corporate governance which consists of the size of the board of commissioners, audit boards, institutional ownership, managerial ownership, media exposure, environmental performance, financial ratios consisting of leverage, size, profitability to disclosure of corporate social responsibility. The population in this study are Mining Companies that are listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period. Sampling used in this study using the census method using a total of 21 companies so that the number of studies in the study as many as 105 studies. The data analysis technique used is multiple linear regression analysis using SPSS Statistics 22. The results show that media exposure and profitability are positively related to corporate social responsibility disclosure, while the size of the board of commissioners, audit committe, institutional, managerial ownership, environmental support, leverage and size, do not represent the disclosure of corporate social responsibility.Keywords: Corporate Governance; Media Exposure; Environmental Performance; Financial Ratios  Abstrak. Penelitian ini bertujuan untuk menguji pengaruh good corporate governance yang terdiri dari ukuran dewan komisaris, komite audit, kepemilikan institusional, kepemilikan manajerial,media exposure, kinerja lingkungan, rasio keuangan yang terdiri dari leverage, size, profitabilitas terhadap pengungkapan corporate social responsibility. Populasi dalam penelitian ini adalah Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI)  selama periode 2013–2017. Pegambilan sampel yang digunakan didalam penelitian ini menggunakan metode sensus dengan menggunakan seluruh populasi sebanyak 21 perusahaan sehingga jumlah observasi dipenelitian ini sebanyak 105 pengamatan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS Statistic 22. Hasil penelitian menunjukkan bahwa media exsposure dan profitabilitas berpengaruh positif terhadap pengungkapan corporate social responsibility, sedangkan  ukuran dewan komisaris, komite audit, kepemilikan institusional, kepemilikan manajerial, kinerja lingkungan,leverage dan size,tidak berpengaruh terhadap pengungkapan corporate social responsibility. Kata Kunci: Corporate Governance; Media Exposure; Kinerja Lingkungan; Rasio Keuangan
Determinan Pengelolaan Keuangan Dana Desa Eni Dwi Susliyanti
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.v23i1.163

Abstract

This study aims to analyze factors that influencing Village Fund Financial Management in Sleman Regency. Independent variables that used in this study are Good Corporate Governance principles which consist of: Transparency, Accountability, Independence, Fairness, Implementation of Village Government, and Community Empowerment. Meanwhile dependent variable is village fund financial management. Population of this study are 43 districts from 11 sub-districts where located in Sleman Regency. Samples from this research is village officials which consisted of 150 respondents. The results of the study indicate that when tested partially, the principle of transparency and accountability influences the management of village financial funds in Sleman Regency. However, other variables did not affect the financial management of village funds in Sleman Regency. If tested simultaneously, the results show that there is an influence on the financial management of village funds in Sleman Regency.
Akuntabilitas Pengelolaan Dana Desa Mita Ayu Kristini; Dwi Iga Luhsasi; Bambang Ismanto
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.v23i2.231

Abstract

This study aims to find about village funds management which focuses on administration and reporting in Bendungan Village, Pabelan District, Semarang Regency in the 2018 budget year. The research method used is qualitative with descriptive type. Data collection techniques are done by observation, interview and documentation. Analysis of the data used according to Miles and Huberman was done interactively and survived to completion. The activities of analyzing qualitative data are data reduction, data presentation, and drawing conclusions. The results showed that the Bendungan Village Government had applied 5 principles recommended by the United Nations Development Program (UNDP), namely transparency, controllability, liability, responsiveness, and responsibility in management the village fund. However, the village head must improve his performance in reporting on the APBDesa Implementation Report in a timely manner. 
Pengaruh Komite Audit dan CEO Tenure Terhadap Kualitas Laporan Keuangan S Sumayyah; Nanda Ladepi
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.v23i2.257

Abstract

This study investigates the effect of committee audit on the quality of financial statements with proxies of real earnings management, and CEO tenure involvement in real earnings management for firms listed in Indonesia Stock Exchange (IDX). The study uses a  sample of 265 observation of publicly listed companies on the IDX for the fiscal year that ends on December 31, 2017 through 2019. The data analysis technique used is multiple linear regression analysis using eviews statistic. The result show that  audit committee negatively affects real earnings management while CEO tenure positively affects real earnings management practices.
Pergantian Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan Bunga Novitasari; Andi Manggala Putra; Akhmad Saebani
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.v24i1.262

Abstract

This study aims to examine the turnover of the board of commissioners, board of directors, audit committee, and independent board of directors on the disclosure of sustainability reports. In this study turnover was measured using member recruitment and member removal. The sample in this study amounted to 135 samples from 45 financial companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The analysis technique used is panel data regression analysis using STATA 13. The results of this study found that the recruitment of the board of commissioners, the board of directors, and the audit committee have a significant effect on disclosure of sustainability reports. The recruitment of an independent board of directors has no significant effect on disclosure of sustainability reports. While the removals of board of commissioners and directors have no effect. This study provides a new understanding of corporate governance in which the recruitment of members of the board of commissioners and directors will affect the disclosure of corporate sustainability reports. This study uses a new measure, that is the recruitment and removal of members of the board of commissioners and directors.
The Perception on Indonesia Policies to Overcome the Impact of Corona Virus Outbreak Lita Kusumasari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.340

Abstract

The Corona Virus led to global economy crisis, including in Indonesia. WHO also warn to all countries must strike a fine balance between protecting health, minimizing economic and social disruption, and respecting human rights. Based on the situation to amid Corona Virus outbreak, Indonesian Government added Rp405.1 trillion to national budget in 2020 for Corona virus. It is allocated to Rp75 trillion for health sector, Rp110 trillion for social welfare, Rp70.1 trillion for tax incentive and micro credit, and Rp150 trillion for Indonesia economy recovery including credit restructure and funding for micro, small, and medium enterprises. Indonesia government is trying to channeling the Corona virus outbreak to be controllable. The purpose of research study is examining Indonesian people perception toward strategy of Indonesian government. Prior researches stated that the impact of Covid-19 pandemic affects the economy in Indonesia, could harmed the economy, could cause liquidity problems and finally would get domino effect on the economy. Previous researches found based on the qualitative methods. This research approach used survey by electronic forms and quantitative methods approach used multiple regression. The result found that Indonesian people perception on health, social welfare net and fiscal strategy by Indonesian government was significantly contributed to economic goals in Indonesia toward Corona Virus Outbreak. This study in line with the claim of Indonesia government that the strategy is success.
Evaluasi Kualitas Informasi Perusahaan Tercatat di Bursa Efek Indonesia Periode 2018-2019 Wing Wahyu Winarno
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.339

Abstract

One of the main sources of information about go public firms is from the official website of the capital market. In Indonesia, it is www.idx.co.id. Public firms have obligation to submit annual report and other corporate actions through this website. If all firms fulfill their obligation to submit annual report, the number of listed firms should be equal to the number of the annual reports submitted. Unfortunately, this is not the case. This study will evaluate the concistency of the information in IDX website, by comparing the number of listed companies and the annual reports that were submitted by those firms. The period used is two years, covering 2018 and 2019 period. Results reveal that according to the website, there are 737 listed firms, but this research shows that the number of listed firms in 2018 and 2019 are 785 and 792, respectively. There are also some inconcistencies between the number of annual reports submitted, which are 48 annual reports (2018) dan 55 annual reports (2019) that were submitted by firms that were not listed in the web for the respective year. Another inconcistency it that there are 47 and 20 firms for the year 2018 and 2019, respectively, that did not submit the annual reports. The contribution of this study is to evaluate the consistency of the information presented on the www.idx.co.id page and not many researchers have­done the same.

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