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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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Mapping Of SMEs Digital Financial Transformation Research: A Bibliometric Analysis Reza Widhar Pahlevi; Siti Resmi; Muhammad Roni Indarto; Tri Utomo Prasetyo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.783

Abstract

With regard to keywords, research sites and topics, as well as the research methodologies, this study intends to carefully assess international scientific articles for SMEs Digital Financial Transformation research. Four key conclusions are presented in this study after reviewing 362 scientific papers. The main theme turns out to be the significance of digital financing for SMEs, which is followed by themes pertaining to digital transformation. Second, the most often utilized data sets are exploratory and case studies. Third, approximately the same number of studies have been conducted on the digital financial transformation of SMEs in developed and developing nations. Fourth, other study goals were suggested based on bibliometric methods with VOSviewer, which were divided into four groups and tested these themes to elaborate on theoretical and methodological elements. The future development of SMEs' digital financial transformation will be furthered by investigating this issue.
Pengujian Determinan Penggelapan Pajak S Suyanto; Tri Astuti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.795

Abstract

The goal of this study was to determine how tax penalties, tax processes, tax technologies, and the love of money affected case studies of tax cheating involving taxpayers in the Kulon Progo Regency. This form of research uses a questionnaire to gather data and takes a quantitative approach. Purposive sampling of respondents was used in this study. Multiple linear regression was the method employed in this study's data analysis. The findings of this study demonstrate that taxationsu technology reduces tax avoidance. Tax penalties, the tax code, and the love of money, on the other hand, have a negative impact on tax evasion.
Pengujian Rasio Keuangan Terhadap Financial Distress: Bukti Di Indonesia Herbowo Herbowo; Evieana Riesty Saputri
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.805

Abstract

This study aims to determine the effect of solvency ratios, activity ratios, and profitability ratios on the financial distress conditions of manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique in this study used purposive sampling. The independent variables in this study are the Debt Ratio, the Total Assets Turn-Over, and the Net Profit Margin. The dependent variable in this study is the condition of financial distress. The results of this study indicate that Total Assets Turn-Over has a significant effect on the financial distress condition, while the Debt Ratio and Net Profit Margin have no significant effect on the financial distress condition of manufacturing companies listed on the Indonesia Stock Exchange. Simultaneously, Debt Ratio, Total Assets Turn-Over, and Net Profit Margin have a significant effect on the financial distress.
Determinan Keputusan Muzakki Membayar Zakat Infaq Sodaqoh (ZIS) Di Masa Pandemi Covid-19 Alief Indita Agustiyani; Surawan Setya Budi Sungkono; H Hardoko
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.776

Abstract

This study aims to analyze the effect of promotion, service quality, income and religiosity on muzakki's decision to pay zakat infaq sodaqoh (ZIS) during the Covid-19 pandemic at the Atas Awan Yogyakarta Social Institution. The independent variables in this study are promotion, service quality, income and religiosity. While the dependent variable is the muzakki's decision to pay ZIS. The data source for this research is primary data derived from the sample, namely muzakki at the Atas Awan Yogyakarta Social Institution with 100 respondents. The partial test results show that the promotion, service quality, income and religiosity variables significantly influence the muzzaki's decision to pay ZIS during the Covid-19 pandemic at the Atas Awan Yogyakarta Social Institution. Meanwhile, simultaneous testing also shows that all research variables have a significant effect on muzzaki's decision to pay ZIS to the during the Covid-19 pandemic at the Atas Awan Yogyakarta Social Institution.
The Evaluation of Fiscal Decentralization Implementation Rudy Badrudin; Claudia Astika Putri Mayangsari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.336

Abstract

The objective of study is conducted  in order to evaluate the fiscal decentralization in Central Java Province by analyzing the effect of fiscal decentralization on capital expenditure, economic growth, and social welfare in 35 districts in Central Java Province based on data from 2015 to 2019 with capital expenditure and economic growth as intervening variable. The Central Java Province is a province who does not have regional divisions so its originality or authenticity of the territorial integrity of the regional autonomy will be seen into force since 2001. The year of 2015 to 2019 is  a 15-years period of fiscal decentralization implementation in Indonesia after 2001. The analytical method used is based on the Partial Least Square (PLS) which follows the structural equation  model (SEM) model for testing hypothesis (α = 5%). The findings of study are fiscal decentralization has a positive significant effect on capital expenditure, economic growth, and social welfare; capital expenditure has a negative significant effect on economic growth but has a positive significant effect on social welfare; and economic growth has a positive significant effect on social welfare in regency and city in Central Java Province.
Pencegahan Fraud Pengelolaan Dana Desa Dengan Akuntabilitas, Whistle Blowing, Kompetensi Aparatur Dan Pengendalian Internal Enita Binawati; Junaidi Affan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.774

Abstract

The purpose of this study was to empirically test the effect of accountability, whistleblowing, apparatus competence and the effectiveness of internal control on fraud prevention in managing village funds. The research was conducted at the Village Government in the Province of DIY. The method used in this research is mix methods. The stages of the method are 1). quantitative method by distributing questionnaires to the respondents and continued 2). qualitative method, namely by interviewing the respondents. The analysis tool for model testing uses Partial Least Square (PLS). The results of the quantitative study showed that the prevention of fraud in the management of village funds which was tested on the Village government in the DIY Province proved to be empirically positively influenced by the accountability factor while the whistleblowing factor, apparatus competence, and internal control did not positively affect it. The results of the qualitative research can be concluded from the interview process that it can be concluded that the process of planning, compiling, implementing and reporting village funds in the Village Government of the Village of Kalurahan in the Provincial Government of DIY, as a whole refers to the mechanism of provisions and rules that have been established both at the Regional Regulation level (Perda), District Regulations and Village Regulations of the Village government. The use of village funds and reporting of village funds, regular monitoring and inspection is carried out by other parties or institutions or agencies appointed by the village village administration. In preventing and overcoming fraud in the management and use of village funds, the village government cooperates with the government inspectorate to provide guidance and assistance for routine inspections from the Provincial BPK/BPKP, and Consultants.
Factors Influencing the Intention to Use Mobile Payment In Indonesia Christina Christina; Hepy H Ariyanto; Pulung Peranginangin
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.814

Abstract

Mobile payment has become the trend in the e-banking and e-commerce industry in Indonesia in consort with the development of Information technology, which allows financial services to create faster, more efficient, and more convenient services for customers in the payment system. Despite the surge of mobile payment used in Indonesia following the impact of the pandemic of Covid-19, there are still many challenges and inconclusiveness regarding the research on the adoption of mobile payment services. This study’s purpose is to examine the Intention to use Mobile payment in Indonesia. A total of 402 Indonesian respondents are collected using online questionnaires. The proposed model was empirically examined using a quantitative method with PLS-SEM. The empirical results of this study shows that Social Influence, Perceived Trust, and Facilitating Condition were found to be significantly influencing the Attitude towards Intention of using mobile payment. Meanwhile Perceived Ease of use and Perceived Risk are found to be insignificantly influenced by the intention to use mobile payment.
Pentingnya E-Commerce Dan Sistem Informasi Dalam Pengambilan Keputusan Untuk Berwirausaha Dekeng Setyo Budiarto; Ayu Putri Meylina; Rani Eka Diansari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.400

Abstract

The graduates of universities have an essential role in creating entrepreneurial opportunities, so their ability to face competition needs to be improved. Therefore, higher education must provide provisions both as professionals and entrepreneurs. This study aimed to examine the effect of using e-commerce and information systems on entrepreneurial decisions. In addition, this study also examines whether there are differences between students who have businesses and others in entrepreneurial decisions which never have been discussing before. The sampling method used is purposive sampling with specific criteria. This study uses primary data by distributing questionnaires to 234 accounting students in Yogyakarta. The results of hypothesis testing show that the use of e-commerce and information systems influences entrepreneurial decisions. In addition, there are differences in entrepreneurial decisions between students who have businesses and others.
Peran Pertumbuhan Ekonomi Dan Penerimaan Dalam Negeri Pada Tingkat Kebahagiaan Masyarakat Dengan Ketimpangan Sebagai Variabel Mediasi Widhi Ariestianti Rochdianingrum; T Triyonowati; S Suwitho
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.479

Abstract

Research on happiness is mostly done in terms of psychology. In this study, the level of happiness is seen from the sosial and economic side. The purpose of this study is to find out how the influence of economic growth and domestic income in influencing the level of happiness with inequality as a mediating variable. The data used in this study is secondary data obtained from BPS in 2009-2020. Hypothesis testing was carried out using PLS. From the results of the study it is known that domestic income acceptance has an influence on happiness. Domestic income, which is used more for spending to meet the level of community welfare, such as the establishment or improvement of the quality of community facilities such as health and education facilities, can help the community in improving the quality of life and values that exist within them so that the opportunity to participate in economic activities increases. So that the income received by the community is getting bigger so that the community's ability to meet the needs of the community is increasing. This condition can increase the level of happiness. The level of inequality cannot bridge the influence of economic growth and domestic income on happiness. This is because whatever the economic conditions and the situation of state revenues, the government always tries to increase the distribution of income so that the level of inequality decreases. Inequality and gross domestic product do not have a direct influence on determining the level of happiness.
Apakah Surplus Pendanaan Memberikan Dampak Terhadap Deviden Yang Dibagikan Pada Perusahaan Terindeks LQ45? Rino Tam Cahyadi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.815

Abstract

The LQ45 index is a group of 45 companies that have the largest level of liquidity and market share on the Indonesia Stock Exchange. The facts show that there are still inconsistencies in the distribution of dividends by several LQ45 indexed companies. Researchers investigated the topic of funding surplus factor which means that the company has more cash balances so that it is suspected could influence on the dividends. The novelty of this research is the added intervening variable namely investment opportunity set to prove the indirect relationship between surplus funding and dividends. This study uses intervening variable regression with path analysis testing: Sobel Test in testing the intervening variable. The results showed that the funding surplus proved to have no direct nor indirect effect on dividends. In addition, the researcher also finds that there is no difference in dividends distributed between companies with surplus financial condition and companies with funding deficit.

Page 19 of 21 | Total Record : 206

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