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Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

wahana
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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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TELAAH KRITIS PREDIKSI KREATIVITAS DAN KESUKSESAN AKADEMIS DENGAN METODE PENGUKURAN “FAKE PROOF” Lina Anatan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 1 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This paper discuss a critical review on the stud ywhich provides evidence that the relative-scored measure of the Big Five can help to limit the effects of biased responding. Students exposed to relatively simple instructions to fake good, as if simulating a job assessment situation, appeared able (1) to distort the factor structure of a standard Big Five personality measure; (2) to successfully present themselves in an enhanced manner, particularly exaggerating Conscientiousness and Emotional Stability, the two best personality predictors of job performance; and (3) to reduce the relationship between standard Big Five measures and two measures of performance (CGPA and CAQ) to insignificance. This suggests that the relative measures might be used to investigate the structure of implicit or explicit models of expected ideal behaviour, in different situations of administrator or target demand. In consequence, we are currently investigating self-presentation using relative measures in other stressful and competitive situations that are not specifically job performance relatedKeywords: creativity, academic performance. Fake proof, the big five personality

BALANCED SCORECARD SEBAGAI PENGUKURAN KINERJA PADA PT MITRAKARYA JAYA MANDIRI Evi Yulianti; Lucia Ari Diyani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 1 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The purpose of this study is to determine the performance of the company through four main perspectives of financial perspective, customer, internal business and learning and growth. Data analysis techniques using descriptive quantitative and qualitative. The variables used in the financial perspective are Return On Equity, Return On Assets, Profit Margin On Sales, Sales Growth Rate, on customer perspective using Customer Satisfaction Index variable, Customer Retention Rate, Customer Acquisition and Number of Complaints, on internal business perspective using percentage variables Broken product and percentage of products delivered on time, on learning and growth perspective using Employee Satisfaction Index variable, Employee Retention and Employee Training. The result of the research shows that the performance of PT Mitrakarya Jaya Mandiri in financial perspective is considered not very good, the customer perspective is considered good, internal business perspective is considered less good and the learning and growth perspective is considered good. Overall company performance in 2012-2015 is classified under "Less Healthy", BBB category with Total Score Performance = 53,40%. Keywords: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Perspectives, Learning and Growth Perspective

ANALISIS PENGARUH FUNDAMENTAL PERUSAHAAN TERHADAP RISIKO SISTEMATIS SAHAM PADA PERUSAHAAN-PERUSAHAAN PROPERTI Slamet Herutono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Fundamental factor is one of necessary factor used by investors to make investment decission in the capital market. This study investigated the impact of fundamental factor of company on systematic risk (beta) stock. The data used in this research are the data of financial statement and stock price, obtain from Indonesian Capital Market Directory (ICMD) 2004-2006. The sample comprised 28 pooled companies from property industry listed on the Bursa Efek Indonsia (BEI) for the period of 2004 - 2006. The company variables are current asset to total asset, debt to equity ratio, return on equity, earning per share, and financial leverage. The statistical method used in this reasearch is multiple linear regression with panel data. The result found that current asset to total asset, debt to equity ratio, return on equity, earning pershare, and financial leverage simultaneously have significant effect on beta stock. But only current asset to total asset, return on equity, earning pershare, and financial leverage individually have significant effect on beta stock. Overall of independent variables could explain about 49.08 percent beta stock variation and the rest explained by other variables about 50.02 percent. It means that the fundamental factor of company is not only factor that influenced beta stock in the BEI.Keywords: fundamental factor, beta stock, panel data

GELOMBANG PENETRASI IFRS TERHADAP DOMINASI US GAAP: ADAKAH PERBEDAAN MENDASAR BASIS LANDASAN KONSEPTUAL? Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Since 1973, IASC has been introduced the International Accounting Standards (IAS), as part of its endeavor to horminize financial reporting internationally. However, it seems that until the year 2000s, the IAS had not been widely accepted, even though the founders of IASC deeply belive that the world very need the standard, sooner or later, it is due to the fact that from day to day the business world becoming more and more boarderless, MNC is the fact that could not be stopped, therefore worldwide comparability of the financial statements no longer a need, but it is a must. Started on 2001, after the body changed its name become IASB and the standard changed its name become IFRS, suddenly the standard becoming more and more widely accepted, a number of accounting academician and practitioner shaky facing the penetration of the IFRS wave, it is due to the lack of understanding of IFRS, particularly for those who settle already with US GAAP. This article is aimed to analyze and introduce the conceptual framework and principles underlying the standard either for US GAAP or for IFRS.Keywords: IAS, harmonize financial reporting internationally, comparability, IFRS, US GAAP

PENGARUH KONSERVATISMA AKUNTANSI TERHADAP RETURN SAHAM YANG DIMODERASI OLEH UKURAN KOMITE AUDIT Wisnu Haryo Pramudya
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 14, No 1 (2011)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This research is aimed to answer the problems as well as to tests as to whether: firstly, accounting conservatism affects the return of stocks, secondly, number of audit committee moderates the effect of accounting conservatism to stock return. The total sample consisted of 115 annual reports of 57 companies listed in Indonesia Stock Exchange during the years 2002-2006. Sample was selected using purposive sampling method hypotheses testing and processed using the Moderated Regression Analysis. The results of this research were able to prove the first hypotheses which states that accounting conservatism effects on stock return, and also the effect is significantly negative, and also succeeded in proving the second hypotheses which states that the audit committee moderates the relationship between accounting conservatism with a positive stock return is significant.Keywords: accounting conservatism, stock return, audit committee, company sixe and good corporate governance

PERANAN HUKUM DALAM PEMBANGUNAN EKONOMI DI INDONESIA Krismiaji .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2011)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Pembangunan ekonomi di sebuah negara tidak bisa dilepaskan dengan aspek hukum. Tanpa kepastian hukum yang jelas, maka investasi asing tidak akan masuk ke sebuah negara. Dukungan dari bidang hukum bagi pembangunan ekonomi sebuah negara sangat diperlukan. Hukum memiliki peran yang sangat sentral dalam keberhasilan pembangunan ekonomi suatu negara, khususnya dalam memberikan kepastian usaha dan investasi. Di negara berkembang, hukum memiliki peranan yang besar untuk turut memberi peluang pembangunan ekonomi. Pelaksanaan roda pemerintahan yang demokratis, dan menggunakan hukum sebagai instrumen untuk merencanakan dan melaksanakan program pembangunan yang komprehensirf, akan membawa negara ini menuju masyarakat dengan tingkat kesejahteraan yang di cita-citakan. Agar hukum dapat tetap memainkan peranannya dalam menunjang perekonomian suatu negara, maka hukum juga harus beradaptasi dengan berbagai perubahan yang terjadi dalam bidang bisnis.Kata kunci: hukum, pembangunan ekonomi, kepastian hukun, kepastian usaha/investasi.

FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT Renya Rosari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 1 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The purpose of this research is to empirically investigate the influence of independence, experience, responsive, proffesional care, audit planning and executive involment on quality of audit result on BPKP of East Nusa Tenggara province goverment’s. The research as explanatory research. The survey method data collecting of East Nusa Tenggara Province goverment’s on method was the approach that was used in this research. The population is BPKP of the East Nusa Tenggara Province. There were 73 questionnaire distributed and 73 questionnaire returned and internal auditor as the sample that used in the research. The technique analysis used Multiple regression using IBM SPSS 23 software. The test was done by validity test, realibility test, assumption classic test and hypothesis test. The result of the research found that among the six independen variables, (that were independence, experience, responsive, proffesional care, audit planning and executive involment) showed that three independen variabel had effect on quality audit result is experience, proffesional care, and executive involment. Keyword : quality audit result, independence, experience, responsive, proffesional care, audit and executive involment

MONITORING MECHANISM DAN CREATED SHAREHOLDER VALUE PERUSAHAAN PUBLIK DI INDONESIA Sutaryo .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 1 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study investigates the influence of corporate control mechanisms on the created shareholder value in publicly traded companies in Indonesia. The oversight mechanisms tested in this study are internal monitoring mechanism and external monitoring mechanisms. This study found that the mechanism of both internal and external oversight affects the created shareholder value of companies in Indonesia. These results indicate that corporate governance is a mechanism run by a company in Indonesia to increase shareholder value. Thus, investors and other users of financial statement information can use this monitoring mechanism in economic decision-making in order to optimize the goals of the decision.Keywords: corporate control, created shareholder value, internal monitoring, external monitoring.

PENGARUH KONFLIK KEHARUSAN AKUNTABILITAS TERHADAP KINERJA KERJA PEMERINTAH DAERAH Mesri Welhelmina Nisriani Manafe
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 2 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Accountability of local government have been concern since the issuance of Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP). In practice, accountability is not running as expected. One indication of the cause of the failure is due to the implementation of accountability. Accountability is seen as an obligation to explain and justify the behavior of accountability actors. The purpose of this study is to empirically examine the relationship between various types of accountability requirement with negative perceived of working context toward accountability actors work performance. This study provides empirical evidence to contribute in the relationship between the various types of requirement accountability and work performance based on institutional theory by using mixed methods, namely quantitative approach using PLS and qualitative approach using semi-structured interviews. The samples in this study were 201 SKPD on NTT local government. The results showed the competing accountability through various types of accountability affect the work context with negative perceived at different levels, but had no effect on accountability actors work performance. Keywords: accountability, accountability requirement, job performance, mixed methods

PENGARUH MANAJEMEN KAS DAN SURAT BERHARGA JANGKA PENDEK TERHADAP LIKUIDITAS PERUSAHAAN Drs. Atmadi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Kas dan Surat Berhaga Jangka Pendek (marketable securities) adalah aset paling likuid yang dimiliki oleh suatu perusahaan. Surat berharga jangka pendek terdiri dari investasi jangka pendek yang dilakukan oleh perusahaan untuk memanfaatkan kelebihan sementara sejumlah kas (temporarily idle cash). Tujuan dari manajemen kas adalah untuk meminimalkan jumlah kas yang harus dipegang tunai, namun pada saat yang sama perusahaan harus mempunyai cukup dana tunai untuk digunakan menjalankan aktivitas normal dari perusahaan. Meningkatnya tingkat bunga dan biaya administrasi bank, serta perubahan iklim ekonomi mendorong perusahaan untuk memberi perhatian lebih besar terhadap kinerja dan peningkatan biaya manajemen kas dan surat berharga jangka pendek. Perusahaan biasanya memegang sejumlah kas tertentu untuk 5 alasan yaitu: Tujuan transaksi (Transaction Purposes), Persyaratan saldo kas minimal (Compensating Balance Requirements), Tujuan berjaga-jaga (Precautionary Reserves), Potensi kesempatan investasi (Potential Invesment Opportunities), Tujuan spekulasi. Analisis terhadap penerimaan dan pengeluaran kas dalam anggaran kas memberikan kemudahan bagi manajer mempersiapkan rancangan kebutuhan dana jangka pendek untuk menutup defisit yang akan terjadi, atau rancangan investasi jangka pendek jika terjadi surplus kas. Keputusan-keputusan pengelolaan kas berkaitan dengan: efisiensi aliran kas masuk (collecting) dan kas keluar (disbursement), investasi jangka pendek dari kelebihan sementara jumlah kas ke dalam aset likuid (near-cash) seperti surat berharga jangka pendek, dan jumlah yang tepat dari saldo kas untuk operasionalKeyword: Kas, surat berharga, tingkat bunga, biaya administrasi bank.

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Supardi

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Journal Mail Official
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Kab. sleman,

Daerah istimewa yogyakarta

INDONESIA