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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 KUALITAS SITUS WEB PERSEPSIAN DAN KONTROL PERILAKU PERSEPSIAN TERHADAP NIAT DAN AKTIVITAS BELANJA ONLINE: RISIKO PERSEPSIAN DAN KEPERCAYAAN SEBAGAI MEDIASI Christian Daniel Manu
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Website has been online business environment that makes transactions is easy to completed. The quality of the website should be a concern for companies that do business online. Individuals who shop online have the expectation that the quality of the website must be trusted and able to reduce individual risk perception in the transaction. Individual's ability to performon line transactions through the use of web-based technologies have also been developed. The theory of planned behavior and technology acceptance model used as basic theories in the proposed development of a model for measuring the activity of online shopping. A total of six constructs used in this research model. Constructs of online shopping is expected to be affected by intention to shopping and self-efficacy. Then, construct intention to shopping is predicted to be affected by website quality, trust, and perceived risk. The 729 data obtained through an online survey was used to test the model by using a statistical tool structural equation modeling (SEM). The findings of this study indicate that the developed model is marginal fit to explain the influence of website quality and perceived behavioral control on intentions and activities of online shopping, with the perceived risk and trust as a mediator. Development of website features and strategies to develop the self-efficacy of individuals is the implications of this research. Keywords: Theory of Planned Behavior, Technology Acceptance Model, Website Quality, SelfEfficacy, Trust, Perceived Risk, Intention, Online Shopping.

PENGARUH KONDISI KEUANGAN, OPINI AUDIT SEBELUMNYA, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROBABILITAS PENERIMAAN OPINI AUDIT GOING CONCERN Nanik Niandari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 2 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aimed to prove the effect of financial conditions, prior audit opinion, and company growth on acceptance of going concern opinion. This research used manufacturing company listed in Indonesian Stock Exchange (BEI) which taken by purposive sampling method. During three years observations (2011-2013), there were 304 observations and only 28 companies (9.21%) of the observed company got going concern opinion. Using logistic regression analysis, it was found that only financial conditions and prior audit opinion variable that affect going concern acceptance variable. Company Growth were not statistically significant. Keywords: Financial Condition, Prior Audit Opinion, Company Growth, and Going Concern Opinions

AKUNTANSI DAN KONFLIK POLITIK EKONOMI: LAPORAN KEUANGAN UNTUK MEMENUHI TUJUAN POLITIK EKONOMI Tresno Lesmono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 13, No 2 (2010)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Akuntansi sebagai alat komunikasi harus mengekpresikan hubungan antara anggota kelompok yang saling berkait. Sebagai mediator untuk kelompok ekonomi, akuntansi harus mampu menghasilan laporan yang mengurangi konflik antara kepentingan kelompok. Laporan keuangan untuk ekonomi politik berguna untuk menyatukan dalam level wilayah maupun nasional. Lapotan yang mengandung nilai tambah adalah salah satu format yang sesuai dengan ekonomi politikKeywords: Politik ekonomi, teori akuntabilitas, distribusi ekonomi, Laporan nilai tambah.

DAMPAK STRUKTUR KEPEMILIKAN SAHAM TERHADAP NILAI PERUSAHAAN: Studi Empiris pada Perusahaan Manufaktur Go Public di BEI Tahun 2010-2014 Sapto Bayu Aji
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study examined the effect of ownership structure on firm value in manufacturing companies. The study was based on 110 companies listed under the Indonesia Stock Exchange (BEI). The empirical analysis of the study was limited to a period of five years from 2010 to 2014. Variable analysis used in this study is the ownership of institutional and managerial ownership is used as independent variables while the value of the company used as the dependent variable. Data was analyzed using descriptive statistics and regression. The study results found that variable of institutional ownership and managerial ownership has a positive effect on firm value. Keywords: Corporate Values, Institutional Ownership, Managerial Ownership

ANALISIS INVESTASI PADA SEKTOR PUBLIK Ani Sri Murwani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 14, No 1 (2011)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Dalam rangka meningkatkan kualitas pelayanan masyarakat, pemerintah perlu melakukan investasi pada sejumlah sarana dan prasarana pelayanan publik dengan efektif, dalam rangka memastikan pencapaian tujuan investasi. Oleh sebab itu dalam membuat perencanaan invesatasi perlu dilakukan analisis secara cermat untuk memprediksi secara tepat potensi efektifitas investasi, baik investasi baru, investasi penggantian, maupun investasi penambahan kapasitas pelayanan. Aspek-aspek investasi yang perlu diperhatikan mencakup antara lain adalah aspek teknis, aspek sosial budaya, aspek ekonomi dan finansial, serta aspek distribusi. Faktor-faktor lain yang perlu dipertimbangkan dalam perencanaan investasi antara lain Terdapat sejumlah perangkat analisis investasi yang bisa digunakan antara lain adalah tingkat bunga, tingkat inflasi, risiko dan ketidakpastian, serta capital rationing. Artikel ini ditujukan untuk memaparkan teknik, metode, dan variabel investasi sarana dan prasarana pelayanan publik untuk menganalisis dan memprediksi tingkat ketepatan investasi.Kata kunci: investasi, sarana dan prasarana pelayanan publik, aspek-aspek investasi

PENTINGNYA INTEGRITAS UNTUK MENGURANGI KECURANGAN AKUNTANSI Rizkika Apriliana; Dekeng Setyo Budiarto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This research aimed to get empirical evidence the influence of internal control, integrity and the compliance of accounting rules on the tendency of accounting fraud at the OPD of Kulon Progo Regency. The population of this study wereall of OPD staffat Kulon Progo regency. The sample used was 83 respondent with purposive sampling method. The data was Collected by using questionnaires. The data were analizedwith multiple linear regression. The results of this research show that the integrity has a negative significant effect on the accounting fraud, while internal controls and the compliance of accounting rules has no significant effect on the accounting fraud. Keywords: internal control, integrity and the compliance to accounting rules, the tendency of accounting fraud.

ANALISIS PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL, TERHADAP ETIKA AKUNTANSI Helda Marlin Ala
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to analyze the influence of intelligence quotient of accounting ethics in accounting students sector public econimic faculty at the UKAW Kupang, the emotional quotient of spiritual quotient of accounting ethics in accounting students sector public econimic faculty at the UKAW Kupang, the influence of spiritual quotient of accounting ethics in accounting students sector public econimic faculty at the UKAW Kupang, and the influence of intelligence quotient, emotional quotient, and spiritual quotient simultaneosly on the accounting ethics in accounting students sector public econimic faculty at the UKAW Kupang. The focus variables of research are intelligence quotient, spiritual quotient, spiritual quotient as independentvariables about accounting ethics as a bound variable.The results of this study can be seen that intelligence quotient and emotional quotient does significantly impact to accounting ethics, and spiritual quotient does significantly impact the accounting ethics. Keywords: Intelligence Quotient, Emotional Quotient, Spiritual Quotient, and Accounting Ethics.

MANAJEMEN LABA DAN ETIKA BISNIS Krismiaji .
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Earnings management is not a new in business practices. Many ways and motives are owned by managers. There are some controversy about earnings management. Some argue that earnings management have negative impacts to the reliability and credibility of accounting information. The other argue that earnings management is one of methods to arrange reported income in order to avoid the sharp fluctuation of reported income from time to time. This paper discuss earnings management from ethics perspective. The result shows that earnings mangement practice is depend on management intention. If it is done based on opportunistic motive, it will cost the other people, and this is not an ethical practice and vice versa. To ensure that earnings management practice will not break the ethics and even enhance usefullness of accounting information, organization can apply a more tight accounting standard and corporate governance.Keywords: Earnings Management, Ethics, Accounting Standard, Corporate Governance

ANALISIS EKSPOSUR EKONOMI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA PERUSAHAAN ROKOK YANG TERCATAT DI BEI Ida Musdafia Ibrahim; Arif Haryono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

This study aims to analyze economic exposures and its factors namely exchange rates and inflation, that influence firm value as reflected through firm cash flow. Analytical method used Ordinary Least Square and eviews as analytical tool. This study used secondary data and cigarette industry companies listed on the Indonesia Stock Exchange as samples along 2008 to 2017. Samples choosing method used purposive sampling based on determined criterias. The results showed that partially economic exposure had positive effects on firm value but insignificant. These could be seen from the economic exposure factors influncenced namely exchange rates and inflations.The exchange rate risk has low influenced cash flow was caused of the tobacco industry has low level of export/import.Enhance,inflation also had low effect on cash flow was caused of the tendency of cigarette consumers will continue to buy cigarettes even though its price increases. In short, economic exposure in the tobacco industry has low influence toward firms value. Hence, simultaneously changes in exchange rates and inflation which are economic exposure indicators have a significant effect on cash flows. Keywords: Economic Exposure, Exchange Rate Risk, Inflation Risk, Firms Value, Cash Flow

TRANSPARANSI DAN AKUNTABILITAS ALOKASI DANA DESA (Studi pada Desa Trimulyo, Kecamatan Jetis, Kabupaten Bantul Tahun 2015) Eni Dwi Susliyanti
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 1 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Financial management village is one important issue for starting in 2015 since all villageswill receive village funds allocation of 1 billion. The implications of the the village funds allocationencourage the village to make planning, management and evaluation the program in transparent andaccountable. The purpose of this study is to describe the system transparency and accountability ofvillage funds allocation and to measure whether realization of this implemented effectively and thenumber of contribution. Technique data collection in this research is by interviews, direct observationand analysis documents.The result showed planning and the implementation of village funds allocation in DistrictTrimulyo, Jetis Bantul had to apply the principle of partisipasif, transparency and accountability. Theprocess of reporting this have proven by accountability which done periodically. Village fundsallocation in District Trimulyo was very effective as much as 100 % in addition the contribution ofratio is 55,62 % of the total income received.Keywords: Village Fund Allocation (ADD), Transparency, Accountability, Effectivity andContribution.

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Supardi

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Daerah istimewa yogyakarta

INDONESIA