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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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PENGARUH PROSES EVALUASI KINERJA TERHADAP KOMITMEN TUJUAN, KEADILAN PROSEDURAL, DAN KINERJA Dian Wijayanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 2 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Sistem evaluasi kinerja masih menjadi topic yang mendominasi penelitian akuntansi manajemen, dan sistem evaluasi kinerja masih menjadi pusat dalam praktik dan penelitian akuntansi manajemen. Namun, penelitian sistem evaluasi kinerja masih berfokus pada metriks pengukuran kinerja, bukan proses evaluasi kinerja. Penelitian ini bertujuan untuk menguji pengaruh interaksi proses evaluasi kinerja (formalitas dan voice) terhadap komitmen tujuan dan persepsi keadilan dalam proses evaluasi kinerja. Penelitian ini juga menguji pengaruh komitmen tujuan dan persepsi keadilan prosedural terhadap kinerja. Ekperimen dilakukan terhadap 42 mahasiswa untuk menguji pengaruh proses evaluasi kinerja terhadap komitmen tujuan, keadilan prosedural, dan kinerja. Hasil penelitian tidak mendukung hipotesis yang dikembangkan. Faktor konteks evaluasi kinerja dan kemampuan partisipan menjadi alasan hipotesis tidak terdukung. Key words: proses evaluasi, formal, voice, komitmen tujuan, keadilan prosedural, kinerja

ELISITASI KEYAKINAN-KEYAKINAN UTAMA MAHASISWA UNTUK MENGGUNAKAN MIND MAP DI MATA KULIAH PENGAUDITAN Yanto Darmawan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 1 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Kreatifitas pengajar dalam memberikan materi di kelas sangat dibutuhkan, terutama dalam mempermudah mahasiswa untuk meringkas materi kuliah. Salah satu teknik yang dapat digunakan adalah Mind Map. Untuk itu perlu diteliti keyakinan yang mendorong niat mahasiswa untuk menggunakan mind map. Menurut Theory of Planned Behaviour -TPB, niatseseorang untuk berperilaku merupakan hasil dari sikap, norma subjektif, dan kontrol perilaku persepsian. TPB mengasumsikan bahwa ketiga faktor tersebut ditentukan oleh keyakinan-keyakinan utama (salient beliefs) terhadap setiap komponen dan evaluasi keyakinan-keyakinan tersebut. Namun penentuan keyakinan menggunakan elicitation study kurang mendapat perhatian dari para peneliti. Penelitian ini merupakan elisitasiuntuk menggali keyakinan-keyakinan utama mahasiswa berkaitan dengan penggunaan mind map.Kuesioner dengan delapan pertanyaan terbuka diisi oleh 35 mahasiswa yang sedang menempuh mata kuliah Pengauditan. Hasil elisitasi dapat dipergunakan untuk menyusun aitem-aitem pertanyaan kuisioner TPB. Kata kunci: Mind Map, pengauditan, elicitation study, keyakinan utama, Theory Planned Behaviour

IMPLEMENTASI COBIT FRAMEWORK PADA PENGAUDITAN PROSES PENGEMBANGAN SISTEM INFORMASI AKUNTANSI Djaja Perdana
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 1 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This research evaluated and estimated planning and organization processes of accounting information system in PT. Pendopo ITM by applicating audit activities with COBIT framework as standard. The auditing focused on accounting information system process including in planning and organisation domain by controlling activities identifying, risk-assessment, level of maturity measurement, performance indicators evaluation and goal achievement indicators evaluation with COBIT framework as standard. The research tools is an adoption result from COBIT Implementation Tool Set, COBIT Control Objectives, Maturity Model, Key Performance Indicators (KPI), and Key Goal Indicators (KGI) considering Critical Success Factors (CSF) that adapted into auditee’s organization environment. Data collecting method used the documents inspection, interview and self-assessment questionnaire for selected auditee. The result shows that planning and organisation of the information system processes in PT Pendopo ITM need optimal control, and include preventive control, detective control and corective control with improvement of the resources utilization effectiveness therefore this guarantee organization’s objectives achievement.Keywords: Audit, COBIT Framework, Internal Control, Risk Factor, Maturity Level, Performance Indicator, Goal Indicator, Critical Success Factor

PENGARUH PENALARAN MORAL DAN ORIENTASI NILAI SOSIAL TERHADAP AKUNTABILITAS SOSIAL DAN LINGKUNGAN Afdal .; Nirwana .; Dinar .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Support for social and environmental accountability is lack whereas it is one of the way to solve sosial and environmental problem. The purpose of this study is to investigate the effect of moral reasoning and social value orientation (prosocial, competitive and individualistic) on social and environmental accountability. This paper argues that the higher moral reasoning the higher social and environmental accountability support. Another argument is prosocial support to environmental accountability higher than competitive and individualistic. This study uses survey method with 67 accounting student respondents from 3 universities. The results show that there is significant interraction effect of moral reasoning and social value orientation on social and environmental accontability support.. This finding implications on the education side is that to increase social and environmental support, education must increase moral reasoning and prosocial orientation. On the firm side, to increase social and environmental accountability choose employee who has high moral reasoning and prosocial behavior. Keywords: Social and Environmental Accountability, Moral Reasoning, Social Value Orientation

SEGMENTASI KONSUMEN PRODUK ELEKTRONIK HEMAT ENERGI LISTRIK (STUDI PADA KELOMPOK KONSUMEN RUMAH TANGGA DI KOTA MALANG) Etsa Astridya Setiyati; Lidia Halim
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Electricity consumption needs to be managed well considering the demand for electricity is high, especially in household sector. Energy-saving electronic products is part of the green products which are offered to consumers in the attempt to create environmental sustainability. The study aims to identify the segmentation of green consumers for electronic products in Malang based on demographic variables (gender, age, education level and income level), psychographics (lifestyle, personality, and social class), and behavior (attitude toward the product and the use of the product). K-means cluster is employed to analyze data and to identify this segmentation. The results consist cluster 1 (curious consumers), cluster 2 (energy-saving-oriented consumers), and cluster 3 (selfish consumers). Implications for developing marketing strategy for each customer clusters are suggested. Keywords: sustainable marketing, green consumers, electronics, segmentation

PENGARUH BELANJA LANGSUNG SEKTOR PENDIDIKAN, KESEHATAN, INFRASTRUKTUR, DAN PERTANIAN TERHADAP IPM (Studi Kasus Pada Kabupaten/Kota Propinsi NTT) Helda Marlin Ala
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to examine the effect of direct expenditures of education sector, health sector infrastructure and agriculture on the human development index (HDI) is often used as successfulness indicator of the development in a nation or a region. This research is motivated that the direct expenditure of education sector, health sector, infrastructure, and agriculture are important components of the human development index (HDI). The population of this study were the entire area of the district / city in the province of East Nusa Tenggara. The data in this study were secondary data obtained from the Secretariat of the Provincial Finance Bureaue of East Nusa Tenggara and Central Bureau of Statistics of East Nusa Tenggara Province. A total data of 60 observations were used for analysis tool used to test hypotheses is multiple linear regresion. Results of this study show that the direct expenditures of education sector and infrasructure sector have significant positive effects on the human development index. This study, however, does not find evidence that expenditures of health and agriculture sector affect human development index. Keywords : Direct expenditure, education sector expenditure, direct health expenditure, direct infrastructure, direct agriculture, human development index

PERBEDAAN INDEPENDENSI AUDITOR TERKAIT TENUR AUDIT Hari Kusuma Satria Negara
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study examines whether there are differences in the level of auditor independence related to the restriction tenure audit by the government. Law No 5 of 2011 on Public Accountants providing audit tenure limit for an audit partner of three years and a maximum of six years for public accounting firm in a row and each public accounting firm. Code of Conduct auditor mentions some of the threats that may affect the independence of the auditor, namely: self-interest threats, self threats, advocacy threats, family threats, and intimidation threats. This study obtained questionnaire data from the Public Accounting Firm Partner in several major cities in Indonesia. Research using the Mann Whitney test with the test results showed no significant differences in auditor independence, but independence of the auditor's legal defense related threats that shows there is a difference between long-term audit tenur tenur short-term audit. Keywords: Tenure audit, auditor independence.

ANALISIS ASSESSMENT RATIO NILAI JUAL OBYEK PAJAK (NJOP) TANAH Djasmanuddin .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 2 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This research observed assessment ratio, a study about ratio between values for tax purpose with its market value, one of the use of assessment ratio was for assessment preservation at degree/level which was may accepted (uniformity), area/location determination for reappraisal (revaluation) and justice protection (equity) in determining the PBB. This research employed transversal data in the form of the Sales Value of Tax Object for the year 2008 – 2009 in Tegal, which specified by the office of service of land tax and building of Tegal city. This conclution taken from the research assessment ratio in Property Village Group and Property Housing Group and did not stay uniform. The average (mean) assessment ratio in the second group to leaning regresive character and stay under market value or underassessment.Keyword: Assessment ratio, Sales Value of Tax Object, PBB,

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PENGGUNA SISTEM INFORMASI BARU: Studi Kasus Pada Operator Pelaporan PDDIKTI Perguruan Tinggi Swasta Di Wilayah V Yogyakarta Surawan Setyo Budi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Kopertis wilayah V Yogyakarta memenuhi kewajibannya dalam rangka membina perguruan tinggi swasta (PTS) di Yogyakarta dengan terbukti dari 106 PTS selalu mengirimkan operatornya untuk mengikuti sosialisasi, pendampingan dan pengarahan dalam melakukan pengiriman laporan yang terkait kegiatan akademik yang diminta DIKTI. Sejak tahun 2002 sampai 2015 ini kopertis wilayah V selalu memberikan pengarahan, jalan keluar dalam rangka agar operator dengan senang melakukan kewajibannya mengirimkan laporannya.. Ditahun 2014 genap DIKTI memberlakukan sistem aplikasi baru yang digunakan untuk mengirimkan laporan semesteran ke DIKTI dengan nama Program FEEDER. Penelitian ini menggunakan 4 faktor (kulitas sistem informasi, kualitas informasi, kualitas kehandalan dan kualitas keamanan) bertujuan untuk mengetahui faktor apa yang mempengaruhi sistem informasi baru bisa diterima sehingga pengguna mendapat kepuasan dalam menggunakan sistem informasi FEEDER tersebut. Responden dalam penelitian ini berjumlah 106 orang operatorPTS seluruh kopertis wilayah V. Metode pengumpulan data menggunakan kuesioner, alat ukur dengan skala likert 5 point di uji validitas dan reliabilitas serta dianalisis menggunakan analisis regresi.Hasil penelitian dari keempat faktor yang diteliti ternyata kualitas sistem informasi dan kualitas kehandalan yang mempengaruhi kepuasan pengguna dengan variabel intervening kemudahan. Kata kunci: Aplikasi sistem Informasi baru,kepuasan pengguna sistem informasi, kemudahan sistem informasi baru

PENGARUH KONSERVATISME AKUNTANSI PADA MANAJEMEN LABA Sri Ruwanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The result from Lin, Wu, Fang & Wun, (2014) show that the negative association between earnings management and institutional investor shareholdings. They find if corporate financial statements tend toward conservatism, institutional investor shareholdings could increase managers' incentive to manage earnings. Motivated from them, this study aims to analyze whether conservatism accounting has influence on earnings management. With use manufacture companies listed in Indonesia Stock Exchange (IDX) 2012-2015. The population of this study amounted 132 companies, where sample amounted 32 with sample selection criteria. I find that accounting conservatism has influence to earnings management. Keywords: Conversatism, earnings management

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Contact Name
Supardi

Contact Email
maspard28@gmail.com

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Journal Mail Official
p3m@aaykpn.ac.id

Editorial Address
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Location
Kab. sleman,

Daerah istimewa yogyakarta

INDONESIA