Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

wahana
Website

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

5 6 7 8 9

IMPLEMENTASI ANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS SEKTOR PUBLIK Studi pada Pemerintah DIY Enita Binawati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The implementation of performance-based budget in Indonesia to materialize the accountability of a local government was influenced by various factors: Based on the survey of the study the objectives its objectives were: (1) to empirically examine the impact of leadership style, resources, information and goal orientation on the implementation of performance-based budget, (2) to empirically examine the impact of the implementation of the performance-based budget on financial and performance accountabilities, (3) to empirically examine the impact of the financial accountability on the performance accountability, and (4) to interpret and to empirically describe mimetic, coercive and normative isomorphism using institutional theory. The survey was conducted to 202 local government officers involved in budgetary preparation and decision making, consisting of five districts/city in the Special Region of Yogyakarta. The study used mixed method, which combined qualitative and quantitative approaches and sequential explanatory strategy. The hypotheses were tested using partial least square (PLS) analysis. The results of the survey showed that (1) the factors of the resources, the information and the goal orientation were proven to have significant impact on the implementation of the performance-based budget, (2) the implementation of the performance-based budget was proven to have significant impact on the financial and performance accountabilities, (3) the financial accountability was also proven to have significant impact on the performance accountability, and (4) there was normative and coercive institutional isomorphism in Satuan Kerja Perangkat Daerah (SKPD), working units of local government apparatus, of the Special Region of Yogyakarta. Keywords: the implementation of the performance-based budget, public sector accountability, institutional theory and mixed method.

METODA-METODA AKUISISI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER Nung Harjanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Every company has its own unique business process compare to its similar industry. That unique business process needs to be supported by Proper Accounting Information System which provides financial information as the basis of decision making. Because the level of business process uniqueness is also different from one company to others, it also needs different Accounting Information System which also has different complexity to support that uniqueness. That difference need of Accounting Information System needs proper method in its acquisition. The method of its acquisition includes bespoke development, purchasing ‘off-the-shelf’ software, end-user-development software, and hybrid approach to system acquisition. Proper method chosen in its acquisition can support the achievement of the efficiency and effectiveness whether in system acquisition itself and its implementation in the company business process.Keywords: accounting information system, financial information, system acquisition methods

KEBERMANFAATAN INFORMASI AKUNTANSI BAGI INVESTOR UNTUK MENAKSIR RISIKO INVESTASI DI PASAR MODAL: SEBUAH TINJAUAN PUSTAKA Budhi Purwantoro Jati
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Investors are one of the primary user groups of the financial statements, in making decisions they are interested in assessing the return and risk of their investment. There are two types of investmenst risk, firstly is systematic risk and secondly is unsystematic risk, however the relevant one for the investor is the systematic risk because it could not be prevented by diversifying the investment. This paper is intended to elaborate the two important analytical tools of accounting information which were proved to be useful in assessing the investment risk. Firstly is a financial ratio analysis and secondly is an empirical analysis.Keywords: accounting information, financial ratio, systematic risk.

STRUKTUR MODAL, MODAL INTELEKTUAL, DAN NILAI PERUSAHAAN PADA PERBANKAN INDONESIA Lia Uzliawati; Rita Rosiana; Desi Kurniasari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aimed to analyze the effect of capital structure and intellectual capital on firm value. Capital structure in this study measured by Long Term Debt to Equity Ratio (LTDER). The model that used to measure intellectual capital was Pulic model (1998) Value Added Intellectual Coefficient (VAIC). The ratio that used to measure firm value was Price to Book Value Ratio (PBV). This study used conventional banking companies listed in Indonesia Stock Exchange during the period 2008-2013 with a total of 192 sample used were firm observation years. The analysis model used in this study is multiple linier regression using SPSS software version 19.0. Based on the results of multiple linier regression, the study found that the capital structure has no effect on firm value and intellectual capital has a positives effect on firm value. Keywords: Capital Structure, Intellectual Capital, Firm Value, PBV, dan Perbankan

PERSEPSI MAHASISWA AA YKPN TERHADAP BANK SYARIAH Evi Grediani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This research aims to find out the perception of accounting students to Syariah Banking. The subject in this research is a student of YKPN Accounting Academy, Yogyakarta. One Hundred subjects participated in the quesionaire survey. Subjects are randomly assign. Analysis unit was students who had the use of syariah banking and methods of data analysis was validity analysis, reability analysis and regression analysis. The results show the following that the accounting students of YKPN Academy had good (positive) perception to Syariah Banking. Key words: Syariah Banking, Perception

ANALISIS PENGARUH FUNDAMENTAL PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN-PERUSAHAAN PROPERTI Slamet Herutono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 2 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Fundamental factor is one of factor used by investors to make investment decission in the capital market. This study investigate the impact of fundamental factor of company on return stock. The data used in this research are the data of financial statement and stock price in the Indonesian Capital Market Directory (ICMD) 2001-2006. The sample comprised 126 pooled companies from property industry listed on the Bursa Efek Indonesia (BEI) for the period of 2001 - 2006. The variables are current ratio, debt to equity ratio, return on equity, price earning ratio, and book to market ratio. The result proved that current ratio, debt to equity ratio, return on equity, price earning ratio, and book to market ratio simultaneously have significant effect on return of stock. But debt to equity ratio and return on equity individually have significant effect on return of stock. Overall of independent variables could explain about 20,2 percent variation return of stock and the rest explained by other variables about 79,8 percent. It means that the fundamental factor of company is not only factor that infuenced return of stock in the Bursa Efek Indonesia (BEI).Keywords: fundamental factor, current ratio, debt to equity ratio, return on equity, price earning ratio, book to market ratio, return of stock.

DAMPAK PENERBITAN PENGHASILAN TIDAK KENA PAJAK (PTKP) 2015 TERHADAP PENERIMAAN PAJAK PENGHASILAN (Studi Pada KPP Pratama Kota Cirebon Periode 2014–2015) Ahmad Syifaudin
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This research investigate the impact of adjustment in non-taxable income towards the acceptance level of income taxes both before and after PMK-122/PMK.010/2015 concerning nominal adjustment in non-taxable income by Ministry of Financial in Indonesia issued. The sample drawn from tax payer of PPh 21, PPh 25/29 on private person and PPh 25/29 on legal entity which listed in KPP Pratama in Cirebon City on period of 2014-2015. Data analysis technique which used in this research are descriptive statistic, normality test and paired sample t-test. The result of this research show that the acceptance level of PPh 21, PPh 25/29 on private person is rising insignificantly and the acceptance level of PPh 25/29 on legal entity is rising significantly during on research periods. This result may conclude that the issued of PMK-122/PMK.010/2015 concerning nominal adjustment in non-taxable income by Ministry of Financial in Indonesia have no impact in decreasing the acceptance level of tax incomes especially in KPP Pratama in Cirebon City on period of 2014-2015. Keywords: adjustment in non-taxable income 2015, PMK-122/PMK.010/2015 concerning nominal adjustment in non-taxable income by Ministry of Financial in Indonesia.

ANALISIS IMPLEMENTASI SUPPLY CHAIN MANAGEMENT TERHADAP KINERJA PERUSAHAAN MEBEL (Studi Pada Pada Himpunan Industri Mebel Dan Kerajinan Indonesia, Komisi Daerah Jepara Raya) Miswan Ansori
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Furniture industry is an industrial sector that survive from economic crisis in Indonesia, because every year the demand for furniture products always increases with increasing population growth. Furniture industry in Jepara has become a regional identity for Jepara then it needs to be preserved. Supply Chain Management is a supply life cycle concept that integrates and coordinates the overall process of the furniture company in preparing and delivering products or services ranging from suppliers of raw materials to the company and then sent to consumers. With the existence of various stakeholder relations, relationships and the effects of information sharing, long-term relationships and integration process occurring between several parties related to the supply life cycle from and to the company are important variables in assessing Supply Chain Management's performance implemented by furniture companies in Jepara. Keywords: Supply Chain Management, Information Sharing, Long Term Relationship, Integration Process

ANALISIS SEGMENTASI DAN PETA POSISI PERGURUAN TINGGI SWASTA DI MALANG DAN SURABAYA Sari Wijayanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Higher education in Indonesia is increasingly regarded as a market. In general, universities have recognized the importance of marketing to provide information on existing products such as majors, courses, certifications, lecturers’ skill, facilities, scholarship, etc. The need of marketing become prominent because the more known a college the more prospective students. Based on data obtained from one of the marketing department of publicuniversity in Malang, admission of new students (2007 - 2016) did not experience a significant increase. Sampling technique used is probability sampling by method stratified sampling (layered sampling techniques). 200 respondents have less allowance than IDR 1.000.000 that is 53.05% respondents have lower to medium economic ability. 67.37% respondents or meaning thatthe market targeteted from people with middle economy capability. Percentage of university selection by respondents based on all variables such as product, price, location, promotion, human resources, physical evidence and process for each university is almost big as 94,57% out of the total value of diversity entirely. Keywords: segmenting, targeting, positioning, marketing strategy

RELEVANSI KANDUNGAN INFORMASI ANTARA CASH FLOW DAN EARNINGS PADA PERUSAHAAN YANG MENGALAMI FASE DECLINE Lies Nurhaini; Y Anni Aryani; Anas Wibawa
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Statement in the financial press and recent research suggest that controversy exist as to which accounting measure is more value-relevant: earnings or cash flow. This study examines the relative value relevance of earnings and cash flow measures in decline stage of a firm. Another aim of this study is to predict financial distress condition in that stage. Cash flow is expected to be more valuerelevant in the decline stage. In addition, it is argue that the firms in the decline stage are predicted having financial distress. The analysis sample consists of 30 firms in the decline stage. The entire sample member listed on the Indonesian Stock Exchange (IDX) during the period of 2007-2010 is selected using purposive sampling method. Evidence supports the hypothesis that cash flow is more value-relevant than earnings. Another result of this study shows that just 11 from 30 firms in the decline stage experience financial distress condition.Keywords: decline, value relevance, cash flow, earnings, financial distress

Page 7 of 21 | Total Record : 206

5 6 7 8 9

Filter by Year

2008 2023

Filter By Issues

All Issue Vol 26, No 2 (2023) Vol 26, No 1 (2023) Vol 25, No 1 (2022) Vol 24, No 2 (2021) Vol 24, No 1 (2021) Vol 23, No 2 (2020) Vol 23, No 1 (2020) Vol 22, No 2 (2019): Agustus Vol 22, No 1 (2019) Vol 21, No 2 (2018) Vol 21, No 1 (2018) Vol 20, No 2 (2017) Vol 20, No 1 (2017) Vol 19, No 2 (2016) Vol 19, No 1 (2016) Vol 18, No 2 (2015) Vol 18, No 1 (2015) Vol 17, No 2 (2014) Vol 17, No 1 (2014) Vol 16, No 2 (2013) Vol 16, No 1 (2013) Vol 15, No 2 (2012) Vol 15, No 1 (2012) Vol 14, No 2 (2011) Vol 14, No 1 (2011) Vol 13, No 2 (2010) Vol 13, No 1 (2010) Vol 12, No 2 (2009) Vol 12, No 1 (2009) Vol 11, No 2 (2008) Vol 11, No 1 (2008) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Supardi

Contact Email
maspard28@gmail.com

Phone
-

Journal Mail Official
p3m@aaykpn.ac.id

Editorial Address
-

Location
Kab. sleman,

Daerah istimewa yogyakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Supardi

Contact Email maspard28@gmail.com

Phone -

Journal Mail Official p3m@aaykpn.ac.id

Editorial Address -

Location Kab. sleman, Daerah istimewa yogyakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Supardi

Contact Email
maspard28@gmail.com

Phone
-

Journal Mail Official
p3m@aaykpn.ac.id

Editorial Address
-

Location
Kab. sleman,

Daerah istimewa yogyakarta

INDONESIA