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Wahana Riset Akuntansi
Published by Universitas Negeri Padang
ISSN : 23384786     EISSN : 26560348     DOI : https://doi.org/10.24036/wra.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Wahana Riset Akuntansi (WRA) menerima artikel ilmiah hasil penelitian dari akademisi maupun praktisi akuntansi. Topik-topik penelitian yang dimuat dalam jurnal ini meliputi: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Auditing 5. Perpajakan 6. Sistem informasi akuntansi 7. Pendidikan akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 182 Documents
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Leverage, Arus Kas Operasi, Ukuran Perusahaan, Intensitas Aset Tetap dan Revaluasi Aset Tetap Resti Yulistia M; Nurul Dwi Septiyani; Arie Frinola Minovia; Yunilma Yunilma
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111817

Abstract

Since Indonesian accounting standards allow companies to choose between cost model and revaluation model on their fixed asset, there are still few companies that revalued their assets. This study examines what factors make banking companies choose to revaluate fixed asset, that are contracting factors (leverage, operating cash flow), political factors (firm size) and asymmetry information (intensity of fixed assets). By using logistic regression, the result of this study showed that firm size and fixed asset intensity had a positive effect on the company choice to revaluate fixed assets, while leverage had a negative effect on fixed asset revaluation. This study support early research with regard to contracting, political cost and asymmetry information. This study failed to find the effect of operating cash flow on fixed asset revaluation. Based on the results of this study, banks should consider leverage, company size and the intensity of fixed assets more than cash flow when choosing to revaluate fixed assets. Keywords: Leverage; Operating Cash Flow; Size Firm; Fixed Asset Intensity; Fixed Asset Revaluation
Tingkat Kesehatan dan Laba Bank Pembangunan Daerah di Indonesia Muhammadinah Muhammadinah
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.112265

Abstract

This study aims to determine the factors that affect the health level of BPD in Indonesia and their impact on profits. The population and sample used were 27 BPD in Indonesia with financial reports for the period 2016-2018. The analysis technique used was descriptive and multiple regression with hypothesis testing, namely the t-test and F test. The results showed that in general BPD in Indonesia was in good health except Bank Banten during the 2016 - 2018 period was in an unsanitary condition. Then Bank Papua for 2016 is in an unhealthy condition and 2017 in a fairly healthy condition. Simultaneously all the independent variables in this study have a significant effect on the health level of BPD in Indonesia. The NPL and LDR variables have a significant effect on the health level of BPD in Indonesia, while the rest do not affect it. The variable level of bank soundness has a significant and significant effect on BPD earnings in Indonesia. The implication of doing this research is that banking management, especially Regional Development Banks in Indonesia, always maintains their level of health and can account for the mandate that has been given by the community to entrust their funds.Keywords: Current Asset Ratio; Non Performing Loans; Operational Income Operational Costs; Return On Asset; Loan to Deposit Ratio; Bank Soundness Level; Profit.
Studi Deskriptif Awareness dan Persepsi pada Pelaku UMKM dan Koperasi Mengenai SAK EMKM: Sebuah Update Niluh Putu Dian Rosalina Handayani Narsa; Kadek Pranetha Prananjaya; I Made Narsa
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.113537

Abstract

This study aims to analyze descriptively how the level of awareness of SMEs and cooperatives in East Java Province towards SAK EMKM. After that, it will also be analyzed how the perception of MSME actors and cooperatives regarding the usefulness and unutility of SAK EMKM. Data collection methods using questionnaires and research subjects as many as 90 respondents. The results showed that 47.8% of respondents knew about SAK EMKM and only 14.9% of respondents had good knowledge of SAK EMKM. The perception of usefulness that financial statements can be more easily understood if made based on SAK EMKM becomes the perception with the highest average while the perception of the number of disclosures that must be made by the entity becomes the perception of uselessness with the highest average. Although this research is only in the form of descriptive quantitative analysis and does not test a hypothesis, this research is expected to increase our insight and knowledge, especially to parties with an interest in SAK EMKM, especially since there has been no research that has tried to examine this comprehensively. Keywords: Cooperative’s Subject; SAK EMKM; SAK ETAP; SME’s Subject.
Persepsi Mahasiswa Terhadap Penerapan Blended Learning Dalam Pengajaran Akuntansi Pemerintahan: Tingkat Kepuasan dan Rancangan Pengajaran Dewi Pebriyani; Vita Fitria Sari; Ade Elsa Betavia
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.112695

Abstract

One of the trends in today's learning methods is to combine face-to-face meetings with online lectures. The application of blended learning for technical subjects such as accounting is still limited. This study aims to determine students' perceptions of the application of blended learning in government accounting teaching, the level of student satisfaction with the government accounting teaching process using traditional methods compared to blended learning, as well as the correct composition in the application of blended learning between face-to-face lectures and online teaching via e-learning in government accounting teaching. Respondents in this study were students who had passed government accounting courses. Data analysis was performed using the Mann Whitney difference test. The results of this study indicate that there are differences in student perceptions of the application of traditional learning and blended learning as many as 5 statement items. The results of this study also conclude that learning design using the blended learning method can be implemented for teaching government accounting but this does not mean eliminating face-to-face meetings, lecturers must design a combination of online and face-to-face meetings that are considered ideal by taking into account the number of students in the class and the number of students in the class. members in study groups Keywords: Blended learning; Course design; Government accounting; Learning method; Students’ satisfaction.
Underpricing Saham pada Saat Initial Public Offering (IPO): Pengaruh Ukuran Perusahaan, Umur Perusahaan, Reputasi KAP dan Profitabilitas Erly Mulyani; Rahmah Maulidya
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.112970

Abstract

The phenomenon that often occurs when a company conducts an Initial Public Offering (IPO) is underpricing, which means that the stock price determination in the primary market is lower than the price of the same stock after being traded on the secondary market. This study examined the effect of  firm size, firm age, public accountant reputation and profitability of the underpricing. The population in this research are the companies that did the Initial Public Offering (IPO) in Indonesian Stock Exchange in the period of 2017-2020. The selection of the sample in this study using the purposive sampling method and retrieved 147 samples from 192 companies who are doing an initial public offering in BEI 2017-2020. This research use the multiple linear regression analysis. The results from t-test (partially) showed that public accountant reputation significantly effected on underpricing. While the firm size, firm age and profitability didn’t significantly effected the underpricing. The results from F-test (simultaneously) showed that firm size, firm age, public accountant reputation and profitability significantly effected the underpricing.  Keywords: Firm Age; Firm Size; Profitability; Public Accountant Reputation; Underpricing.
KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN BANTUL: FAKTOR YANG MEMENGARUHINYA Dena Denyntha; Amir Hidayatulloh
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.112378

Abstract

Penelitian ini bertujuan untuk menganalis faktor-faktor yang memengaruhi kepatuhan wajib pajak UMKM.  Populasi penelitian ini pelaku UMKM di Daerah Istimewa Yogyakarta. Penelitian ini menggunakan teknik pengambilan purposive sampling. Responden penelitian berjumlah 58. Teknik analisis data yang digunakan adalah regresi linear berganda. Penelitian ini memperoleh hasil bahwa kepatuhan wajib pajak UMKM dipengaruhi oleh pemahaman dan sanksi pajak, akan tetapi tidak dipengaruhi oleh tarif pajak
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Selama Pandemi Covid-19 Nathania Aldisa Oliviandy; Titiek Puji Astuti; Faiz Rahman Siddiq
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.112026

Abstract

This study aims to obtain empirical evidence the affect of tax rates, knowledge and understanding of taxation, perceptions of the effectiveness of the taxation system, and the level of trust in the legal and government systems towards taxpayer compliance. The sample in this study was taken using a purposive sampling method. The number of sample data processed was 340. Data collection using primary data sources in the form of a questionnaire was arranged with a five-point Likerts scale. The data analysis technique of this study used multiple linear regression analysis techniques. The result of analysis data in this research shows that the tax rate, knowledge and understanding of taxation, and the level of trust in the legal and government systems has a positive effect on taxpayer compliance, while the perceptions of the effectiveness of the taxation system has a negative effect on taxpayer compliance.Keywords: Knowledge; Effectiveness; Legal; Taxpayer Compliance.
Transfer Pricing dari Perspektif Perencanaan Pajak, Tunneling Incentives, dan Aset Tidak Berwujud Sartika Wulandari; Rachmawati Meita Oktaviani; Widhian Hardiyanti
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.113208

Abstract

Transactions with related parties are often used by companies to conduct transfer pricing. This study purpose to provide empirical evidence regarding the effect of tax planning, tunnelingsincentives and intangible assets on transfer pricing, either simultaneously or partially. The object of this research is manufacturing companies listed on the Indonesia Stock Exchanges in 2016-2019. The population in this study are manufacturing companies listed on the Indonesian Stock Exchanges for the period 2016-2019. By using purposive sampling technique data obtained 96 companies. Data analysis technique using Eviews. The results show that tax planning and tunneling incentives have an effect on transfer pricing, while intangible assets have no effect on transfer pricing. The results of this study are expected to provide input for future research on transfer pricing. Further research can use other variables such as KAP specialization, percentage of independent commissioners, or proxies to measure other intangible assets, such as research and development costs. For transfer pricing, you can use other proxies, for example by using an index. Keywords: Transfer Pricing; Tax Planning; Tunneling Incentives; Intangible Assets.
Pengaruh Internal Governance terhadap Manajemen Laba Aktivitas Rill dengan Kepemilikan Institusional sebagai Variabel Pemoderasi Carolyn Lukita
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.115276

Abstract

This study examines the effect of good corporate governance (GCG) on real earnings management. This study uses internal governance variables that have not been studied much related to GCG variables, internal governance is the check and balance process from subordinate executives (KSE), namely managers who are one level below the CEO. The sample in this study was taken from all sectors listed on the IDX in 2017-2019. This study also uses institutional ownership as a moderating variable. The results show that internal governance has a negative effect on real earnings management. Institutional ownership has also been shown to moderate the effect The results of this study provide a new suggestion regarding how to mitigate real earnings management actions by stakeholders.Keywords: Internal Governanace, Real earnings managemen, Abnormal Discretioner, Institutional ownership.
Video Animasi Sebagai Variasi Media Pembelajaran Mata Kuliah Akuntansi Manajemen Rosy Aprieza Puspita Zandra; Apit Miharso; Dyah Metha Nurfitriasih
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.114589

Abstract

This study intends to explore information about the effectiveness of using animated videos in encouraging increased understanding and student learning outcomes. The research method chosen is Quasi Experimental research, with the design of the Nonequivalent Control Group Design for a number of 60 students who are taking Management Accounting courses at the State Polytechnic of Malang. The study of effectiveness measured through the results of pre-test, post-test and student perception questionnaires showed that animated video media was quite effective in improving student learning outcomes by becoming an intermediary factor in learning by presenting ease, attractiveness, clarity. messages, increasing the variety and quality of learning. This finding is expected to contribute to providing insight into alternative accounting learning tools packaged in a more coomunicative, innovative and interactive form, especially to support the independent learning process. Keywords: learning media, animated videos, commucation, effectiveness, gain score.

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