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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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Analysis of Total Quality Management Implementation to Improve Managerial Performance in State-Owned Enterprises Yudi Akhmad Sadeli
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.v24i2.354

Abstract

This study aims to analyze the application of Total Quality Management (TQM) to improve managerial performance at the Perum Bulog Sub-Directorate of Makassar. This research is qualitative research conducted at the Office of the Bulog Subdivre Makassar. Data was sourced from interviews with informants and the results of observations and collected documentation. The informants in this study were the head of the warehousing section and the head of other sections, which consisted of 4 informants. Furthermore, qualitative data analysis was carried out in three stages: data reduction, presentation, and conclusion. The results showed that Total Quality Management is a structured system that is used to improve managerial performance. In Total Quality Management, there are improvements to the company's vision, mission, and strategy to be even better, teamwork and focus on customer satisfaction make all employees work together and try to do better in carrying out their duties so that performance management can also improve.
Pencegahan Fraud Dalam Pelaporan Keuangan: Pendekatan Faktor Individu Renya Rosari; Jems Zacharias; Mefibosed Radjah Pono
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.v24i2.393

Abstract

This study aims to find empirical evidence of the effect of morality, integrity and religiosity on fraud prevention in regional financial management. This research is an explanatory research, the approach used in this research is survey method. The population of this study were all employees at BPKAD Kota and Kabupaten Kupang. The sample in this study were 46 respondents of BPKD employees in the accounting and reporting divisions and regional assets. The data analysis technique used PLS Regression (Partial Last Square) path analysis using SmartPLS 3.0 software. This test is carried out in 3 stages, namely evaluating the outer model, 2) inner model, and  3) Hypothesis testing. The results of the study show that morality has an effect on fraud prevention, religiosity and integrity have no effect on fraud prevention in regional financial management.
Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia Dwi Haryono Wiratno; Rahmawati Hanny Yustrianthe; Maria Purwantini; Ronowati Tjandra
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.v24i2.346

Abstract

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.
Analisis Kinerja Keuangan Pemerintah Daerah Setelah Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Budhi Purwantoro Jati; Takrisia Umara Pangestu
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.v24i2.350

Abstract

This study aims to analyze and find out how the financial perfomance of the local government of Sleman Regency after implementation of Accrual-Based Govermental Accounting Standard from 2015 until 2019. The regional financial performance seen from financial independence ratio, dependency ratio, decentralization degree ratio, PAD effectiveness ratio, financial efficiency ratio, revenue growth ratio, spending efficiency ratio, and spending compatibility ratio. The result of this study indicate that the financial performance of the Sleman Regency Government is generaly said to be quite good. In terms of performance of the implementation of the revenue budget, the effectiveness of PAD ratio can be considered very effective because the average effectiveness by 110,67%. The regional financial efficiency ratio is also efficient with an average ratio of 89,18%, and the regional revenue growth ratio show a positive with an average growth rate of 6,54%. In terms of regional spending budget realization performance, the spending efficiency ratio is classified as efficient with an average ratio of 87,37%. The portion of regional spending allocated for operating expenditure is larger than capital expenditure, which are 82,25% and 17,73%, respectively. This allocation is quite reasonable, considering that Sleman Regency Government is the district with largest APBD realization among other regencies/cities in the Special Region of Yogyakarta. However, the regional financial independence of the Sleman Regency Government is still relatively low with an average ratio of 47,64% and the pattern of its relationship with the central government is included in the consultative category. This is in line with the level of dependence on central government which is still very high with an average ratio of 66,51%. The ratio of decentralization is considered quite because the average degree of decentralization by 31,51%. The trend regional financial independence and the degree of decentralization, shows a positive direction of development, and conversely the level of dependence tends to decrease
Enhancing Physical Appearance On Self Esteem: The Intensity Of Learning As A Moderation Conny Tjandra Rahardja
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v25i1.428

Abstract

This study investigated the effect of physical appearance on self-esteem with the intensity of learning via media as a moderating variable. The data were processed by regression analysis to examine the effect of physical appearance on self-esteem without involving moderation. The data were also tested with sub-group analysis to test whether the intensity of learning via media as a moderating variable was able to strengthen the effect of physical appearance on self-esteem. The test results without moderation denote that physical appearance has a positive effect on self-esteem. The results of the sub-group analysis indicate that the effect of physical appearance on self-esteem will be stronger for respondents who have the intensity of learning to exercise their faces and bodies regularly. Physical appearance positively and significantly affects self-esteem in respondents who have routine learning intensity. However, physical appearance does not affect self-esteem in respondents who have low learning intensity and are not routine. There are 144 respondents who joined in this research.
Analisis Faktor Konfirmatori dalam Mengukur Kapasitas Target Pasar Kredit Usaha Mikro, Kecil, dan Menengah Syti Sarah Maesaroh
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v25i1.389

Abstract

This study aims to examine and analyze the determinants of the MSME's low absorption of bank credit. The determinant variables observed were business characteristics, management administration, resources, and performance of MSMEs. Each of these factors consists of several indicators that play a role in determining the capacity of MSMEs. The research analysis method uses confirmatory factor analysis (CFA) to confirm the effect of each indicator. The results showed that all the indicators tested had a significant effect on the absorption rate of MSME's credit products. The indicators that have the most role in determining the capacity of MSMEs were the level of use of their capital, the availability of financial reports, and the level of education of business actors. Banking strategies related to these three factors focused on increasing MSME credit absorption. Optimizing credit absorption is expected to improve performance in banks and MSMEs
Simulasi Penyusunan Indeks Pertumbuhan Ekonomi Berkualitas Hermada Dekiawan; Ronowati Tjandra; Budi Asmarawati; Hasan Subagyo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v25i1.443

Abstract

This study aims to analyze the quality of economic growth in the Solo Raya, which includes Surakarta, Boyolali, Sragen, Wonogiri, Klaten, Sukoharjo, and Karanganyar and compile a simulation of a composite index of quality economic growth. Quality economic growth is an important aspect in national and regional development. The definition of quality economic growth in this study is economic growth followed by an increase in the welfare aspect of society through the fundamental dimension, social dimension, and welfare dimension. Each dimension has several relevant indicators. To compare the quality of economic growth between regions in Solo Raya, each dimension will be compiled into a composite index after going through the normalization and weighting process. This index was developed from the Mlachila, Tapsoba, and Tapsoba (2014) models. Using 2010-2017 data as a simulation, the results show that Wonogiri Regency has the lowest rank while Sukoharjo Regency has the highest rank and Surakarta has second best rank.
The Framework for and Analysis of Good Corporate Governance Scoring in State-Owned Enterprises (SOEs): The Substance of Government Policy on Corporate Management Dian Indri Purnamasari; Roderikus Agus Trihatmoko
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v25i1.417

Abstract

The current study aims to develop the framework for corporate governance and to assess the corporate governance scoring trend based on R-MBU/2012 in publicly traded SOEs. The study adopts mixed qualitative-quantitative methods. The qualitative method is based on grounded theory and interpreted by way of constructivist approach, whereas the quantitative method uses the technique of descriptive statistics. The data were obtained from R-MBU/2012; the sample consists of 18 SOEs listed on the Indonesia stock exchange. The results identify the relationship between variabilities in the roles of shareholders, the General Meeting of Shareholders, Board of Commissioners (BOC), Board of Directors (BOD), corporate commitment and culture, and information disclosure as the determining indicator of the level of good corporate governance implementation. Five banking companies, 2 manufacturing companies, and 3 companies in service industry are all scored ‘very good’ for the implementation of good corporate governance. However, other companies scored ‘good’, ‘fair’, and ‘poor’, respectively
Revenue-Spend Hypothesis: Bukti Baru Kebijakan Fiskal Pemerintah Daerah Helda Marlin Ala; Mesri Welhelmina Nisriani Manafe; Zet Ena
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v25i1.383

Abstract

This study aims to examine the relationship between Regional Original Income and Capital Expenditure on Economic Growth based on Revenue-spend hypothesis. Understanding about causality can help local governments determine strategies and policies in exploring revenue potential and reducing the level of fiscal dependence as well as evaluating and controlling to achieve an efficient level of budget use. This study uses 60 data from 15 districts in East Nusa Tenggara Province for period 2015-2018. The test using path analysis proves the direct effect of PAD on growth but has no effect on capital expenditure and supports H0 for testing the intervening variable. Novelty in this research is to fill the theoretical and empirical gap with place according to the right theory to build a basic framework through Revenue-spend hypothesis. Furthermore, this study also determines the sample that meets the criteria required which are still limitations in previous research. Limitation in this study are the research period relatively short, not able to capture changing phenomenon in variables and also has not been able to explain the non-unidirectional relationship between income and expenditure through the Revenue-spend hypothesis. Next research continued by adding or expanding the scope of research time and location, including other variables such as inflation, time span, quality and size of institutions, level of corruption, country level, amount of barriers and types of spending and income.
Pengaruh Personal Attitude, Perceived Behavioral Control Terhadap Minat Berwirausaha Selama Pandemi Covid-19 Dimediasi Oleh E-Learning Manggar Wulan Kusuma; Shita Lusi Wardhani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v25i1.327

Abstract

The Covid-19 pandemic that hit the State of Indonesia has changed the way of learning in the field of education. Many universities are converting offline learning methods to online learning. This of course will affect the learning process of courses accompanied by business practices such as entrepreneurship courses. The purpose of this study was to examine the effect of personal attitude and perceived behavioral control in a person on entrepreneurial interest which will be mediated by the e-learning variable in the Covid-19 pandemic era. Data was collected through an online questionnaire that took entrepreneurship courses at selected universities in Yogyakarta. The data in this study were analyzed using SmartPLS software. E-learning is able to mediate personal behavioral control on interest in entrepreneurship, but unable to mediate personal attitude towards interest in entrepreneurship.

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