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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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KETIDAK SINKRONAN PSAK 16 REVISI 2011 DENGAN PMK NOMOR 79/PMK.03/2008 Handayani .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2011)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (34.063 KB) | DOI: 10.35591/wahana.v14i2.51

Abstract

Since 1994 Indonesia revised some it’s PSAK. One of them is PSAK 16 revised 2007 replacing PSAK 16 (1994). The main changed PSAK 16 revised 2007 from PSAK 16 (1994) is how to report fixed asset in financial report. In PSAK 16 revised 2007 Cost model and revaluation model can be used to measure fixed asset after early recognize. PSAK 16 revised 2007 recently was replaced by PSAK 16 revised 2011. In the topic of revaluation of fixed assets there is no differences between PSAK revised 2007 with PSAK 16 revised 2011. From taxation side, releasing PSAK 16 revised 2007 causing government release Regulation of Minister for Finance No.79, 2008 about revaluation of fixed asset for the purpose of taxation. Although Regulation of Minister for Finance No. 79, 2008 released after PSAK 16(revised 2007 some differences of fixed asset accounting treatment still exist. This article describe in what condition company is better to revaluate its fixed asset in order to gain tax saving. Further more this article also makes recommendation to synchronize PSAK 16 revised 2007 with Regulation of Minister for Finance No. 79, 2008. By synchronizing those two regulations both Company and Government of Indonesia will have some advantages. . Keywords: Fixed asset, revaluation, taxation
PENENTUAN PERKEMBANGAN SPASIAL BERDASARKAN KARAKTERISTIK ATRIBUT LOKASI DENGAN MENGGUNAKAN ANALISIS BIPLOT Suparmono Suparmono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.81 KB) | DOI: 10.35591/wahana.v21i1.134

Abstract

Perkembangan spasial di sebuah kota, sangat dipengaruhi oleh kompleksitas aktivitas, baik secara ekonomi, sosial, maupun politis yang ada di dalam maupun disekitar kota tersebut. Selain itu terjadinya pergeseran pola penggunaan lahan dari sektor pertanian menjadi non-pertanian, seperti penggunaan untuk perdagangan, perkantoran, jasa, pergudangan, dan industri. Perkembangan dan pergeseran spasial akan membentuk pola berdasarkan karakteristik pembentuknya, yaitu atribut lokasi. Untuk mengetahui pergeseran dan perkembangan spasial di suatu daerah, dapat digunakan analisis biplot. Dari analisis biplot ini akan diketahui pola perkembangan spasial dengan menggunakan pendekatan karakteristik atribut lokasi. Kata Kunci: biplot, atribut lokasi, spasial
KEPUASAN KERJA SEBAGAI KUNCI OPTIMALISASI KINERJA PEGAWAI PADA DINAS KEHUTANAN SULAWESI TENGAH Harries Madiistriyatno; Nahardi Nahardi; Ida Musdafia Ibrahim
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 1 (2019)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.209 KB) | DOI: 10.35591/wahana.v22i1.147

Abstract

Job satisfaction is one of the keys to accomplish optimal performance. Therefore, conditioning the organization to create job satisfaction is very important. This study aims to prove that the optimization of employee performance can be achieved especially if the job satisfaction has been realized, using career development, competence, and compensation as indicators. This research method was descriptive-verification with the collection data using survey that sampling uses saturated sampling and analyzed using the Structural Equation Model. The object research was employees of the Regional Forestry Service work units of Central Sulawesi Province. The results proved that the job satisfaction was a very important factor in mediating (full mediating variables) the variables of career development, competence, and compensation in improving employee performance, which is indicated by a positive and significant effect. Furthermore, it was proven that the biggest contribution affecting employee performance was the variable job satisfaction, with career development contributes to the highest influence on job satisfaction, followed by competence, and compensation.   Keywords: Job satisfaction, career development, competence, compensation, and employee’s performance.
PENGARUH KEBISINGAN BANDAR UDARA TERHADAP NILAI RUMAH Studi Kasus Bandar Udara Adi Sutjipto Yogyakarta Budi Asmarawati; Eduardus Tandelilin
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 2 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (57.081 KB) | DOI: 10.35591/wahana.v15i2.66

Abstract

Airport is one of the most important transportation facilities to increase the economy and development, however the negative impact of aircrafts operation is noise. Noise is an unwanted sound from certain activities on certain time which could disturb human health and unconvenience environment. The objective of this research is to analyze the noise of aircraft to residential value surrounding Adi Sutjipto Airport Yogyakarta. Based on economical criteria, statistical criteria and econometrical criteria shows there are five independent variables which influence significantly toward residential value. Variable building’s width, land’s width, distance to airport, and dummy variable building’s structure influence significantly positive to residential value. Toward residential value, distance to CBD influences significantly negative. Airport noise has negative effect toward residential value but not significant.Keywords: aircarft noise, human health, unconvenience environment, residential value
FISCAL STRESS: Studi Kasus Pemda Provinsi Nusa Tenggara Timur Mesri Welhelmina N. Manafe; Zet Ena; Salmun Saul Adu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.525 KB) | DOI: 10.35591/wahana.v21i2.152

Abstract

Local governments play a significant role in the life of the community and the national economy which can be achieved in fiscal health conditions reflected in the low disparity in income structure towards regional expenditure. The inability of regions to escape fiscal dependence is due to the low income, especially from Pendapatan Asli Daerah, which causes fiscal stress which then impacts on policies and implementation of regional spending through spending on programs and activities. This study will examine the relationship between Fiscal Stress and Pendapatan Asli Daerah and expenditure of East Nusa Tenggara Province through simple linear regression testing using secondary data Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung using a sample of six (6) districts / cities in 2014-2016 The results of the study show that the fiscal stress variable does not affect the income structure through Pertumbuhan Pendapatan Asli Daerah and Belanja Langsung at a significance level of <0.05. The results of this study contribute to local budget policies and theoretically to the use of direct expenditure variables that are different from previous studies. Key Words: Fiscal Health, Fiscal Stress, Pendapatan Asli Daerah, dan Belanja Langsung
PENILAIAN DAN AKUNTANSI GOODWILL Aji Suryo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (60.538 KB) | DOI: 10.35591/wahana.v11i1.11

Abstract

Accounting for acquisition consists of decisions on cost of acquisition, allocation process for assets and liabilities for acquiring and accounting of goodwill that arise from the acquiring company. The matters that can be arise from business combination consists of decision of minority factors, accounting for recording several periods, the changes of cost, the identify of assets and liabilities and other disclosures. SFAS 142, Goodwill and other intangible assets give some new conceptual reports for business valuation. The implementation of SFAS 142 has been stated at SFAS 141, business combination. Because of SFAS 142, the accountant and finance professional that follow this standard should know about several principles, methods, and techniques on business valuation. With the changes of acquisition technique, it does not mean that the investor expectation will be changes too. Accounting for goodwill has a close relationship with the excess earning of par; include in the investor interest of excess earning of par and increasing the values of company. The relationship will affect the investor act more carefully and due care about the changes of the values than the role of accounting itself. To anticipate the values and investor’s expectation, investor can implement the framework of economic value added (EVA).Keywords: acquisition, goodwill, business combination, intangible assts and economic value added.
ANALISIS GEJALA PENGARUH AKHIR PEKAN (THE WEEKEND EFFECT) TERHADAP RETURN SAHAM HARIAN LQ45 DI BURSA EFEK INDONESIA Mellisa Fitri A Andriyani Muzakir
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 2 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.492 KB) | DOI: 10.35591/wahana.v16i2.76

Abstract

Weekend has strong effect on life behavior, including the stock trading. It is interesting to research that weekend has strong effect to stock exchange. The weekend effects on stock Return had been mostly researched in the overseas stock exchange. Singhal and Bahure (2009) reported that Monday Returns significantly lower than normal daily Returns, and Friday Returns significantly higher than other days so that it can be concluded that there is an existence of weekend effect in India. This research aims to examine the existence of weekend effect in daily stock Returns on LQ45 in the international stock exchange within 2008-2010. The examination took the sample of a company that continuously recorded in the LQ45 within the research period. Taken from the sampling, there are 26 companies that have been registered continuously. The data analysis uses regression, and the hypothesis test uses P-Value. This research proves that weekend effect exists in Indonesia. It is proved that Monday Returns has lower value than the other days. And the Friday Returns has higher value than the other days. So, investors can consider this phenomenon as one of trading strategies. Keywords: Weekend Effect, Stock Returns
DEVELOPING THE VALUE CHAIN TO GET SUSTAINABLE COMPETITIVE ADVANTAGE IN THE COMPUTER INDUSTRY: A CASE STUDY AT “IBM CORPORATION” Nung Harjanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 2 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.439 KB) | DOI: 10.35591/wahana.v11i2.16

Abstract

Persaingan dalam berbagai macam industri semakin lama semakin ketat. Persaingan yang semakin ketat tersebut menyebabkan banyak perusahaan dipaksa untuk mempertimbangkan dan bahkan mungkin menyusun kembali tujuan dan strategi-strategi mereka. Hal tersebut harus dilakukan dalam rangka untuk mencapai keunggulan kompetitif yang berkelanjutan. Dalam rangka mencapai keunggulan kompetitif yang berkelanjutan, perusahaan tidak boleh hanya mengembangkan strategistrategi yang hanya terfokus pada fungsi-fungsi internal perusahaan. Perusahaan juga harus mengembangkan strategi-strategi yang berfokus ke hal-hal yang lebih luas – fungsi-fungsi terkait yang berada di luar fungsi-fungsi internal perusahaan. Porter (1985) menyebut fokus seperti ini sebagai “Value Chain”. Pengembangan strategi-strategi yang didasari pada konsep value chain sangat diperlukan pada industri yang bersifat inovatif seperti halnya industri computer, yang mana kualitas dan respon yang cepat terhadap kebutuhan konsumen sangat dituntut. Dalam tulisan ini, penulis akan menguraikan pemahaman terhadap konsep value chain. Kemudian penulis juga akan melakukan evaluasi terhadap strategi-strategi dan value chain yang diterapkan oleh IBM salah satu raksasa industri komputer dunia – serta pengaruh penerapan value chain IBM tersebut dalam mendukung strategi-strategi IBM.
PENGARUH PENERAPAN STRATEGI KEUNGGULAN BERSAING DAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA PERUSAHAAN DENGAN INFORMASI AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERATING (Studi pada BUMN Industri Strategis di Kota Bandung) Angela Merici Minggu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 1 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.502 KB) | DOI: 10.35591/wahana.v17i1.88

Abstract

This study aim to estimate empirically the influence of competitive advantage strategy and total quality management implementation simultaneously or partialy on BUMN-IS performance in Bandung with management accounting information as a moderating variable. The method uses in this research is census method. In determining the number of samples, because the subject is less than a hundred, taken all the better The researh conducted on 55 manager on BUMN strategic industry in Bandung. Data used in this research were primary data collected by questioners. Analysis method uses in this researh was descriptive and verifikatif analisys and hypothesis testing method used MRA (Moderated Regression Analysis). The result of this research show that there are the effect of competitive advantage strategy and implementation of total quality management simultaneously on organization performance. Partially the competitive advantage strategy has a positive influence on organization performance, total quality management whereas no significant influence on organization performance and management accounting information moderate the competitive advantage and TQM has a positive significant influence on organization performance Keywords : competitive advantage strategy, total quality management, management accounting information and organization performance.
ANALISIS PENGARUH KINERJA KEUANGAN, BI RATE DAN EARNING PER SHARE TERHADAP HARGA SAHAM BANK BUMN DI BURSA EFEK INDONESIA (PERIODE 2008-2013) Selamet Riyadi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.749 KB) | DOI: 10.35591/wahana.v17i2.93

Abstract

This study aims to analyze the influence of variable financial performance, the BI rate and EPS to state-owned bank's stock price. The results of this study are expected to provide information for the management of state-owned banks as consideration making the right decisions for the progress of the red plate banks and investors. The object is a state-owned bank that listing in Indonesia Stock Exchange (IDX) 2008-2013. The sample used is judgment sampling method with the state-owned bank criteria. Based on these criteria, the sample was obtained 4. The data were processed using Eviews Program version 6.0. The analytical tool used is panel data regression method using hypothesis testing, ie the T test, F test, test. The results of this study indicate that partial, LDR has a positive but not significant effect on stock prices, CAR has a positive and significant impact on stock prices, NIM positive and not significant to the stock price, the BI rate has positive effect on stock prices and EPS positive effect significant impact on stock prices. LDR independent variables simultaneously, CAR, NIM, the BI rate and EPS have a significant effect on stock prices. The results of the determination coefficient test showed 89.17 percent of the value of the dependent variable is affected by the independent variable, and the remaining 10.83 percent is influenced by other variables outside of research. Banks that maintain the soundness of banks in accordance with the method Risk Base Bank Rating (RBBR) set by Bank Indonesia to maintain its stock price in Indonesia Stock Exchange (IDX). For the investor in CAR and EPS can be used as a reference to set the options for the investment and management of the bank should maintain CAR and EPS increase continuously. Keywords: Financial Performance, BI rate, EPS, and stock price.

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