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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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Teknologi Sistem Informasi Akuntansi dalam Minat Penggunaan Layanan Pembayaran Digital Indah Triwijaya; Elen Puspitasari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.844

Abstract

Technological advancements have advanced quickly. Today's civilization successfully and efficiently mixes technologies with commerce. Everyone will find it simpler to do online transactions anytime, anywhere by using digital payment systems. The Accounting Information System have role to encourage utilizing digital payment. The aims of this study is to identify the variables that affect people's interest in utilizing digital payment systems with technology of accounting information system as a framework. There are 220 responses were recruited for this research. Regression analysis for hypotheses testing. According to the study's findings, interest in utilizing digital payment systems is significantly influenced by perceived usefulness, perceived ease of use, perceived trust, and perceived security.
Akuntabilitas Dana Desa Berbasis Kompetensi Aparatur Desa, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal Purwati Purwati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.872

Abstract

Ensuring accountability in the management of village funds is crucial within village governance to enhance public trust in every program or activity conducted by the government for the benefit of the community. Challenges related to the mismanagement or misallocation of village funds by local authorities often stem from the inadequate competencies of village officials, limited involvement of the community in decision-making regarding village programs, and the absence of information technology infrastructure, including network instability, at the village offices across various villages. These elements are thought to influence the responsibility associated with overseeing village funds. This study aims to address two key questions: first, whether the competence of village officials, community engagement, and the adoption of information technology affect the accountability of village fund management; and second, to explore the accountability of village fund management from the standpoint of Islamic economics. The aim of this research is to is to investigate whether the competence of village officials, community involvement, and the utilization of information technology positively impact the accountability of village fund management, as well as to explore the level of accountability in village fund management. This research is a quantitative research where the population in this study was obtained from 12 villages with 110 respondents. The sampling technique used was purposive sampling. Data was obtained by documentation and questionnaires using multiple linear regression analysis. The results of this research show that Village Apparatus Competence, Community Participation, Use of Information Technology and Internal Control Systems each have a positive and significant effect on village fund accountability.
Factors Influencing Purchase Intention in Mobile Shopping Applications with Satisfaction as Moderating Variable Yuni Tisna Kumala Sari; Hepy Hefri Aryanto; Pulung Peranginangin
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.830

Abstract

Mobile shopping applications have become popular in the Indonesian e-commerce industry, as mobile shopping provides a distinct shopping experience compared to browser-based shopping. This study seeks to investigate the attitudes of mobile shopping application users as they relate to purchase intention, with satisfaction acting as a moderating variable. Investigating these factors, it gives insights into the aspects that influence user satisfaction and purchase intention which can help business design sales and marketing strategies. This study also aims to fill gaps in the existing literature by categorizing perceived benefits into social value and hedonic value in order to determine their impact on satisfaction when users are using the mobile shopping application. Using online surveys, 307 Indonesian respondents are collected in total. This study's empirical findings indicate that perceived usefulness, perceived enjoyment, perceived risk, social value, and hedonic value are significant predictors of customer satisfaction (STT). Surprisingly, Satisfaction (STT) is found to be insignificantly influenced by Perceived of Use (PEU). Satisfaction (STT) was then found to have a significant effect on users’ purchase intention.
Measurement Efficiency of Local Government Spending on Poverty Alleviation in Sumatra: Output Oriented Approach With Data Envelopment Analysis Ratu Eva Febriani; Roosemarina Anggraini Rambe
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.842

Abstract

This research aims to measure efficiency of local government spending in poverty alleviation during the COVID-19 pandemic in Sumatra, Indonesia. Data Envelopment Analysis (DEA) was applied as a measurement efficiency method with output-oriented based on variable returns to scale approach.The type of data used in this study is secondary data and implements explanatory analysis. The object of our observation in this study involves total local governments in Sumatra (154 regencies/cities). It used government education spending per capita, health spending per capita, economic spending per capita, and social security spending per capita as input. The Output that we used is the poverty rate. The results show that poverty alleviation through government spending efficiency policy only can achieve by eight local governments, i.e.Deli Serdang, Simalungun, Medan, Sawah Lunto, Pekan Baru, Lampung Tengah, Bangka Barat, and Batam. Pekan Baru is the relatively most efficient regency, while Meranti has the lowest efficiency. 146 inefficient local governments should benchmark to their peer to improve their efficiency score. In addition, differences in the level of efficiency between local governments within one province also need to be inspected.
Evaluasi Kinerja Perbankan Indonesia Pasca Pandemi Covid-19 Menggunakan Metode Hellwig Djaja Perdana; Stephanus Andi Adityaputra
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.851

Abstract

The increase in non-performing loans during the Covid-19 pandemic forced the government to establish a credit restructuring policy for banks in Indonesia. Through this policy, it is expected that banks in Indonesia will be able to reduce the credit risk that arises and improve their financial performance. This study aims to evaluate the effectiveness of credit restructuring policies on the financial performance of Indonesian banks by measuring the variability of performance scores between banks with a multi-criteria decision-making (MCDM) approach using the Hellwig method and a comparison test between periods using the Wilcoxon Signed Rank Test. This research sample consists of 43 banks listed on the Indonesia Stock Exchange during 2020-2022. Evaluation using the Hellwig method obtained the score and performance ranking of each bank which was grouped into 5 categories, from very low to very high. in 2022, BACA and BEKS have very low scores and rankings. While BBSI and ARTO have very high scores and rankings. The comparative test results prove that the financial performance of Indonesian banks in 2022 is higher than in 2020 and 2021. The restructuring policy is proven to be able to improve banks performance in Indonesia and the effectiveness of the policy has reached its highest achievement in 3rd year since it was implemented.
Pengujian Efektivitas dan Kemudahan Penggunaan Financial Technology Terhadap Kinerja UMKM Angga Kurniawan; Suyanto Suyanto; Rizqy Anisa Nuraini
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.858

Abstract

This study was objected to analyze the influence of Effectiveness, and Ease of Using Financial Technology on the Performance of Micro, Small and Medium Enterprises Study on Go-pay Merchants in Metro City. The population in this study was 65 respondents. The sampling technique in this study was Purposive Sampling Technique. Data analysis in this study used SPSS version 22 through multiple linear tests. The results of this study outcame that effectiveness partially or simultaneously influences the performance of micro, small and medium enterprises in the study of Go-pay Marchants in Metro City. But the ease of using Financial Technology did not significantly influence the performance of Micro, Small and Medium Enterprises

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