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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 ELEMEN KONTEKSTUAL TERHADAP INTENSI BERWIRAUSAHA MAHASISWA DIPLOMA III AKUNTANSI Yanto Darmawan
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to investigate factors that influence entrepreneurial intention of student of Diploma III in accounting. The model which is analyzed include contextual factors (instrumen readiness, academic support and structural support). Data was obtained through questionnaires from 261 students of Akademi Akuntansi YKPN (AA YKPN) Yogyakarta. Data was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0. The results of this research shows that the entrepreneurial intentions of students of Diploma III in accounting is influenced by instrumen readiness, and structural support. Keywords: entrepreneurial intention, subjective norm, contextual factors, partial least square

PENGARUH KINERJA KEUANGAN TERHADAP KOMPENSASI MANAJEMEN PADA PERUSAHAAN PERBANKAN DI INDONESIA Hasan Subagyo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 2 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Penelitian ini bertujuan untuk menguji secara empiris teori pay-for-performance, yaitu tentang pengaruh kinerja keuangan terhadap kompensasi manajemen, khususnya pada bidang perbankan. Ukuran perusahaan, profitabilitas, dan tingkat leverage digunakan untuk menggambarkan kinerja keuangan. Analisis hipotesis dilakukan dengan menguji signifikansi tiap variabel. Berdasarkan hasil regresi, dapat disimpulkan bahwa ukuran perusahaan, profitabilitas, dan tingkat leverage berpengaruh positif terhadap kompensasi manajemen. Dengan kata lain, kinerja keuangan merupakan faktor yang relevan dalam penentuan kompensasi manajemen pada bidang perbankan.Kata kunci: pay-for-performance, perbankan, kompensasi manajemen, kinerja keuangan.

PERBEDAAN FINANCIAL PERFORMANCE PASCA SECONDARY OFFERINGS Djaja Perdana; Herbowo Herbowo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 1 (2019)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to examine the differences in corporate financial performance before and after secondary offerings. The financial performance is proxied by WCR, DER, Solvency, ROA, ROE, Asset Turnover (ATO) and Growth ratio which representing the value of liquidity, financing, activity, performance and growth of the firm. The study involved 67 samples of the companies listed on the Indonesia Stock Exchange conducting secondary offerings during 2008-2013 period and selected through purposive random sampling method and using Financial Statement data from 2005-2016 period. Hypothesis test is performed using Wilcoxon Signed Rank test. The results of this study indicate that there is no significant difference in the ratio of Solvency, ROA and ROE between before and after secondary offerings, but there are significant differences in the ratio of WCR, DER, Asset Turnover and Growth. WCR ratio after secondary offerings increased, while DER ratio after secondary offerings decreased, the condition of both ratios showed better performance. While the indication of poor performance seen in decreasing asset turnover ratio and growth ratio.Keywords : agency theory, financial performance, secondary offerings

KEBIJAKAN AKUNTANSI DAN PERUBAHAN ESTIMASI AKUNTANSI BERDASARKAN IFRS Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 2 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Comparability of financial statements, either in term of the multi-periods of the same entity or in term of the similar period among the similar entities in the industry, is one of the main issue in the preparation of financial statements, therefore consistency in the adoption of accounting policy and accounting estimate become the main requirement in the preparation of financial statements. Howerver, this requirement would not be able to guarantee the comparability of the statements when the accounting standard still offering a wide range of accounting alternatives. IASB has taken a big jump to narrow the accounting alternatives in order to improve the quality of financial statements in term of their comparability.Keywords: comparability, financial statements, consistency, accounting policy, accounting estimate, accounting standard.

PENGARUH KETERLIBATAN KARYAWAN DI DALAM PROSES PELAKSANAAN PEKERJAAN TERHADAP KEEFEKTIFAN ORGANISASIONAL Dody Hapsoro
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 11, No 1 (2008)
Publisher : Akademi Akuntansi YKPN Yogyakarta

High involvement management is a term coined by Ed Lawler (1986) for a management approach centered on employee involvement. It entails providing employees with opportunities to make decisions concerning the conduct of their jobs and to participate in the business as a whole. Joblevel involvement means increasing the decision-making opportunities people have in their work, while organizational-level involvement, or empowerment, means giving employees a role in decisions concerned with strategy, investment and other major organizational matters. High involvement management thus involves practices such as team working, empowerment, idea capture schemes, information-sharing on quality, customer feedback and business results, organizational performance-related reward systems, and extensive training and development, including the social and problem-solving skills required for high involvement working. It is conceived as an alternative to a control model based on job simplification, tightly defined divisions of labor, rigid allocations of individuals to narrowly defined tasks and minimal employee participation in higherlevel decisions. The objective of this paper is to explain about two important issues that related with the efforts to build the confidence that high involvement in the process of doing job is an appropriate perspective in explaining about the important meaning of employee involvement for the whole organization. First, the synergy between attributes of high involvement in doing job is presumed will give impact on the organizational effectiveness. Second, to describe various contingent conditions that influences the high involvement in doing job. The previous study that has already done by Riordan, Vandenberg, and Richardson (2005) treat attributes in high involvement in doing job is isolated out of organizational context.

PENGARUH PARTISIPASI PEJABAT STRUKTURAL PADA KINERJA MANAJERIALPEMERINTAH KOTA DENPASAR Made Wahyu Adhiputra
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 1 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.809 KB)

Globalization era leads to change in the concept of regional autonomy that requires granting greater authority to the regions at the level of districts, mainly in development and provision of better public services. To be able to carry out the development and provision of better public services, it is demanded an increase in civil service performance, particulary as the motor of structural officials of government agencies in carrying out its duties and functions. The performance known as menegerial performance may improve if the structural official are actively involved or participated in the budgetary process, couple with high organizational commitment, profesinalim and organizational structure in accordance with the needs. Based on the description above, the formulation of the problems in this research are: (1) Does Structural Officers Participation positivrly influence the Managerial Perfoemance, (2) Does the organizational have a positive commitment on Managerial Performance, (3) Does Profesionalis of Structural Officer positively on Managerial Performance; and (4) whether the organizational strukture positively effect on Managerial Performance. The purposes of this research are: (1) to provide empirical evidence that participation of structural officials positively influence the managerial performance; (2) to provide empirical evidence that organizational commitment positively influence the managerial performance; (3) to provide empirical evidence that profesionalis positively influence the managerial performance; (4) to provide empirical evidence that organizational structure positively influence the managerial performance. Proportional stratified random sampling method was applied in taking the samples of this study, whilw the data was collected using a survey nethod accompanied with questionnaire technique. The target respondents of this research are 64 respondents. Testing validity and reliability of the instrument variables used in this study have a high level of acceptability. The result of the research shows synthesis that the better the structuralofficer participation is, the better the organizational commitment becomes, themore adequate the professionalism and the more appropriate the organizationalstructure are, the managerial performance of the Government of Denpasar will beincreasing. The influence of Organizational structure on managerial performanceis more dominant than the structural official participation of organizationalcommitment and profesionalism. Keywords: Managerial performance, Participation on structural officials,Commitment organizational, Profesionalism and organizationalstructure.

ANALISIS PENGARUH EARNING QUALITY DAN MARKET TO BOOK RATIO TERHADAP RETURN SAHAM ( Studi Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia) Nafi’ Inayati Zahro; Wisnu Haryo Pramudya
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 1 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

The purpose of this research is to analyse the effect of earning quality and market to book ratio on stock return. Using the sample of manufacturing companies listate in Indonesia Stock Exchange in the periode 2007-2010. The purposive sampling is used to collect 300 samples. The study fine that there is a positive effect of earning quality on stock return. The market to book ratio negatively affects stock return. Keywords: earning quality,market to book ratio, stock return, earnings response coefficients (ERC)

MENGELOLA PENOLAKAN TERHADAP PERUBAHAN ORGANISASI Studi pada Frontliner Bank BTN Harmoni Menggunakan Metodologi Serba Sistem Lunak Berbasis Riset Tindakan Stefanus Sadana; Septo Pramesworo; Rizka Zainab
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 17, No 2 (2014)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Purpose – This paper, Managing Resistance to Organization Change at Bank BTN Using Soft Systems Methodology based on Action Research (SSM-AR), aims to show how soft systems methodology incorporated in action research (AR) interventions to successfully implement resistance to organization change at Bank Tabungan Negara (BTN). The case study in Bank BTN Harmony branch examined would be useful to branch managers who want to implement policy change in their own organizations. Design/methodology/approach – This project used SSM-AR as its methodology due to flexible, responsive and emergent nature. Findings – SSM-AR is able to address ill-structured problems faced by managers, in collaboration with stakeholders using questioning and reflection. SSM-AR leads to an increased understanding about the problem situation so SSM practitioners can advocate an intellectual framework to guide their research. This research has an additional benefit to overcome obstacles in an academic environment where research processes are still governed based on traditional research methods. Practical implications – The ideas presented in the paper could be particularly useful to a practice-based discipline such as project management where research into its practice is in demand. Originality/value – This paper would be useful to managers that are interested in a demanding methodology to implement organization change in addressing business problems. It demonstrates ways of combining SSM-AR, resulting in a powerful research tool to carry out future rigorous research. Keywords: Soft systems methodology, action research, resistance to change, management research

STANDARD AKUNTANSI PERSEDIAAN: BENARKAH IFRS MENGGUNAKAN PRINCIPLES-BASED DAN US GAAP MENGGUNAKAN RULES-BASED? Sururi .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2009)
Publisher : Akademi Akuntansi YKPN Yogyakarta

IFRS and US GAAP are two mainstream of accounting standards which are deeply affect the accounting practices internationally. The IFRS is said as “principles-based” in nature and the US GAAP at the opposite side as “rules-based” in nature. Although gradually the influence of IFRS is outperform the US GAAP, but most of the US GAAP users still having difficulties in familiarizing with IFRS. The term of “principles-based” and “rules-based” to differentiate the two mainstream of accounting standards seem to be used as a simplification in viewing the difference between the both standards. Principles-based means that the accounting standards is not rigid, they are only providing general guideline on how the standards should be applied, on the other side the term rules-based means that the standards are the rigid rules of accounting practice. This paper is aimed to prove the appropriateness of the term “principles-based” for the IFRS and “rules-based” for the US GAAP, particularly in the case of accounting standards for inventory.Keywords: IFRS, US GAAP, principles-based, rules-based

PENGARUH PENALARAN MORAL, RETALIASI DAN GENDER TERHADAP KECENDERUNGAN WHISTLEBLOWING INTERNAL Mesri Welhelmina N. Manafe
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Pedoman Sistem Pelaporan Pelanggaran atau Whistleblowing System (WBS) by the Peraturan Komite Nasional Kebijakan Governance (KNKG) is expected to determine whistleblower in Indonesia as one of the form of effective internal controls to prevent fraud and wrong-doing by individuals or corporations. In practice, the regulation is strongly influenced by the individual's intentions. This study uses variable of moral reasoning and retaliate by including gender variables to test its effect on the tendency orintention to do whistleblowing. To answer the research question, this research uses experimental design which is then analyzed using ANOVA for hypothesis testing. Subjects in this study were accounting students UKAW. The results showed that retaliation and moral reasoning affects the tendency of whistleblowing, while gender is not striving against the tendency to blow the whistle. Keywords: Whistleblowing, moral reasoning, retaliation, gender

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Contact Name
Supardi

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maspard28@gmail.com

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Journal Mail Official
p3m@aaykpn.ac.id

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Location
Kab. sleman,

Daerah istimewa yogyakarta

INDONESIA