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INDONESIA
Jurnal Ilmiah Wahana Akuntansi
ISSN : 19075642     EISSN : 23021810     DOI : -
Core Subject : Economy, Social,
Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, study and application of theory, literature review, new book review in accounting. First published in 2006 by the Accounting Department. Published 2 times a year (July and December).
Arjuna Subject : -
Articles 71 Documents
ANALYSIS OF ENVIRONMENTAL PERFORMANCE, ENERGY CONSERVATION, AND EMISSION REDUCTION IN THE FINANCIAL PROSPECTIVE ANWAR, CHOIRUL
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 1 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstract. This article discusses the effect of environmental disclosure to financial performance (quantitative case study of company listed in Indonesia Stock Exchange in the year 2008). Empirical result of this study furthermore is being extended by qualitative research for exploring more deeply about implementation of green gas houses in Indonesia trough energy audit. The quantitative research in this study is based on cross-sectional empirical applied research. Through a purposive judgment sampling technique, 31 companies listed in Indonesia Stock Exchange which also participated in PROPER (environmental program held by Indonesian Ministry of Environment) were included in this study. The first hypothesis is asserted as there is significant effect between environmental performance and financial performance. The second hypothesis is asserted as there is significant effect between environmental disclosure and financial performance. The method of data analysis is multiple linear regressions. The results for both first and second hypotheses indicated that environmental performance and disclosure were significantly affecting financial performance. Further qualitative study in this article extends empirical result of above study. This study discusses about energy conservation and emission reduction in 16 steel industries and 5 pulp and paper industries. Based on result of audit energy that is converted to economical measurement, this study came up with the conclusion that many industries are still extravagant in consuming energy due to inefficient of old equipment process and lack of energy flow Metter measurement. By showing the comparison results of energy consumption in old and new equipment process that are converted to economical measurement, this study recommends to use new machinery for industrial life cycle to support green gas houses program. Keywords: environmental, energy conversion, emission reduction, financial performance
EFEKTIFITAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN MODERNISASI ADMINISTRASI PAJAK TERHADAP KUALITAS PELAYANAN PAJAK(STUDI KASUS PADA KPP KEBON JERUK 1) Hasanah, Nuramalia; Indriani, Susi
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 1 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Efektifitas pelaksanaan Self Assessment System dan modernisasi administrasi pajak terhadap kualitas pelayanan pajak KPP Kebon Jeruk 1 di Jakarta Barat dimana peneliti memfokuskan sampel penelitian pada wajib pajak pribadi. Penelitian ini menggunakan data primer. Metode yang dipakai adalah metode kuantitatif dengan pendekatan regresi. Teknik pengambilan sampling adalah metode non probability sampling, yaitu convenience sampling method dengan sampel sebanyak 100 wajib pajak pribadi . Hasil regresi dari penelitian ini adalah Efektifitas Pelaksanaan Self Assessment System dan Modernisasi Administrasi Pajak secara simultan berpengaruh signifikan terhadap Kualitas Pelayanan Pajak. Kata kunci: Self Assessment System, Modernisasi Administrasi Pajak, Kualitas Pelayanan Pajak
The Concepts of Economic Resilience: An Information and Technology Based Assesment (Case Study of Micro and Small Enterprises in Jakarta) Purwana, Dedi; Nindito, M.Yasser Arafat Marsellisa; Noviarini, Diena
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 1 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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ABSTRACT This researchaimed to find out what explains the concepts of economic resilience through information and technology based assesment for the purpose of studying the micro and small enterprises in The Jakarta Province. In collecting the research datas, interviews were being conducted while the answers from the informants would lead the researchers’ conclusions. Thisresearch have resulted on confirmation that there is a growing trend of economic development in the community of micro and small industrial center as a way to enhance economic resilience. The Jakarta province should reinforce this kind and a like industrial center to build the strengths of the enterprises as economic stimulation to the community. Another result is in the terms of information and technology based assesment, we have found that the concepts of economic resilience could be achieved through the distribution of economic development in the attempt of increasing businesses’ productivity as the result of information and technology applications. Furthermore,the respectively regulation and laws coming from the authorities have provided the protection and guidence needed by the enterprises in the creation of economic development and long-term businesses’ growth. Keywords: stimulation, economic development, long-term businesses growth, information and technology based assesment
THE EFFECTS OF EARNINGS MANAGEMENT ON ACCOUNTING CONSERVATISM MODERATED BY CORPORATE GOVERNANCE MECHANISM (STUDY OF MANUFACTURING COMPANIES LISTEDON INDONESIA STOCK EXCHANGEIN 2008 – 2010) AL ASYARI, AMMAR; PRIHATNI, RIDA; GURENDRAWATI, ETTY
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 1 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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ABSTRACT This study aimsto examine earnings management by companies manufacturing in Indonesia affect the choice of managers to implement aconservative accounting policy. With corporate governance mechanisms in influencing the relationship of Earning Management on Accounting Conservatism. Methods of analysis using multiple linear regression analysis with one independent variable, one dependent variable and two variables moderation. Corporate governance mechanismuses two characteristics as moderating variables, managerial ownership and board of commissioners. Size using the accrua lconservatism, according to those used by Givolyand Hayn (2002) and discretionary accruals as aproxy for earnings management is computed using the Modified Jones Model (Dechow etal., 1995). By using the purposive sampling method, the sample in this research consists of 23 manufacturing companies that listed on Indonesia Stock Exchange in 2008 – 2010. This research use secondary data which is collected from the firm’s annual report and financial statements. The result of this research shows that simultaneously, earning management, managerial ownership, and board of commissioners influence accounting conservatism. Partially, only earning management that significantly influences accounting conservatism. While managerial ownership and board of commissioners do not significantly influence the relationship of Earning Management on Accounting Conservatism. Keywords: corporate governance, accounting conservatism, earning management, managerial ownership, board of commissioners.
The cross-culture impact on managing business: an evidence from culture, performance evaluation practices, and trust in a Western Multinational Company’s subsidiary in Indonesia Purwohedi, Unggul
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 1 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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ABSTRACT The purpose of this study is to investigate the cross-cultural influence on organizational practices, performance evaluation process and trust on supervisors in a Multinational Company (MNC) in Indonesia. Amongst studies of national culture and MNCs there appears to have been no studies investigating the interaction between cross-culture, performance evaluation, and trust. Therefore, I conducted a case study research in one French MNC in Indonesia to understand this process. I interviewed 13 staff from the country president down to front-line employees. I used Leximancer V3.5 to help identify a number of emerging themes and concepts. The people theme is the most important and comprises concepts such as trust, review, relationship, and performance. In addition, I found four cultural issues between expatriates and local subordinates: sense of belonging, hierarchy, performance evaluation, and trust. Furthermore, in order to understand the specific area, I did analysis across the strategic business units, functions, and organization level in our case study company. Key Words: Cross-culture, Multinational company, Performance evaluation, Trust
PENGARUH KEPEMILIKAN PUBLIK, UKURAN DEWAN KOMISARIS, PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Oktariani, Wulantika
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 2 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Besides corporate financial disclosure, there is another disclosure stakeholders expect, which is corporate social responsibility disclosure. The information is needed to process short term and long term decision making. The purpose of this research is to know the influence of public ownerships, the size of the board of commissioners, profitability and firm age toward corporate social responsibility disclosure in the mining and metal companies listed in Indonesia Stock Exchange (IDX) in 2008-2011. The method used in this research is multiple linear regressions. The result showed that public ownerships has negative influence and no significant toward corporate social responsibility disclosre. Meanwhile, the size of the board of commissioners and profitability has positive and significant influence toward corporate social responsibility disclosure. And firm age has no influence toward corporate social responsibility disclosure. And public ownerships, the size of the board of commissioners, profitability and firm age simultaneously have significant effect toward corporate social responsibility disclosure. The research contributes to add social accounting litterateur and enhance awareness of improving CSR standards for mining and metal industry Keywords : Public Ownerships, The Size of The Board of Commissioners, Profitability, Firm Age and Corporate Social Responsibility Disclosure.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN WAJIB LAPORAN KEUANGAN Permata, Tuidza Indah
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 2 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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The purpose of this research is to examine the influence of firm size, public ownership, and liquidity on mandatory disclosure financial statement in property and real estate companies listed at Indonesian Stock Exchange during 2009-2011. The sample which is used in this research property and real estate companies listed at Indonesian Stock Exchange on period of 2009-2011. This research is using purposive sampling method to determine the sample and resulted 21 companies as research sample. Multiple regression model and statistic descriptive is used to analysis data. The result of this research shows that firm size, public ownership, and liquidity are simultaneously influence to mandatory disclosure financial statement. Firm size, public ownership, and liquidity had positive effect to mandatory disclosure financial statement. The coefficient of determination (R2) is 0,468 which indicates that the model can explain the influence of independent variables to dependent variable.   Keyword : firm size, public ownership, liquidity, mandatory disclosure financial statement
PENGARUH ASSET SIZE, CLOSING PRICE, LIKUIDITAS, VARIAN RETURN, DAN VOLUME PERDAGANGAN SAHAM TERHADAP BID-ASK SPREAD PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BEI Rasyidi, Leoni Bidara; Murdayanti, Yunika
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 2 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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In investing there money, the investors always need information.  One of them is stock bid ask spread.  But they usually don’t notice it.  In fact, stock bid ask spread can reflect trading volume, asset size, stock rise level, etc.  The purpose of this research was to analyze the influences  of asset size, closing price, liquidity, return varian, and trading volume to stock bid ask spread in Indonesian Stock Exchange either individually or simultaneously. This research used double regression analysis with bid ask spread as a dependent variable and asset size, closing price, liquidity, return varian, and trading volume as independent variables.  The period that was used was 2006 until 2009 with 32 emitents as the samples.  These samples were collected by purposive sampling method. The results of this research showed that there were significant influences of asset size, closing price, liquidity, return varian, and trading volume to bid ask spread simultaneously.  There were also significant influences of asset size and closing price to bid ask spread individually.   Keywords : bid ask spread, asset size, closing price, liquidity, return varian , and trading volume.
PENGARUH CAR, BOPO, NPF, DAN CSR DISCLOSURE TERHADAP PROFITABILITAS PERBANKAN SYARIAH Rahmi, Nurul; Anggraini, Ratna
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 2 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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This study aims to determine the influence of CAR, BOPO, NPF, and CSR Disclosure on Profitability Sharia Banks. Factors tested in this study are CAR, BOPO, NPF, and CSR Disclosure as independent variables while ROA as dependent variables. This study sample consist of three Sharia Banks which listed in Bank of Indosesia year 2009-2011. The data used in this study is secondary data and sample selection by using purposive sampling method. Analysis tool used is multiple linear regression analysis at a significance level 5%. The results of stimulnaoys and partial hypothesis testing used showed that the four independent variables which are independent CAR, BOPO, NPF, and CSR Disclosure affect on ROA.   Keywords: CAR, BOPO, NPF, CSR Disclosure,ROA
PENGUJIAN PERSONAL FINANCIAL BEHAVIOR, PLANNED BEHAVIOR TERHADAP SELF CONTROL BEHAVIOR DENGAN THEORY PLANNED OF BEHAVIOR Putra, Adrie
Jurnal Ilmiah Wahana Akuntansi Vol 9 No 1 (2014): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

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Penelitian ini bertujuan untuk memberikan gambaran dan bukti tentang pentingnya perilakupengelolaan keuangan. Pengelolaan keuangan yang baik pada dasarnya sangat dibutuhkan karena dengan pengelolaan keuangan yang baik akan meningkatkan kesejahteraan. Berdasarkan data dari Badan Pusat Statistik (BPS) peningkatan kesejahteraan baik barang maupun konsumsi pangan meningkat dari 47,71% menjadi 50,66%, hal ini menjadi cermin pentingnya pengelolaan keuangan. Didasarkan pada Theory Planned of Behavior, bahwa perilaku merupakan fungsi dari informasi atau keyakinan yang menonjol mengenai perilaku tersebut. Orang  dapat  saja memiliki berbagai macam keyakinan terhadap   suatu perilaku, namun ketika dihadapkan pada suatu kejadian tertentu,  hanya  sedikit dari keyakinan  tersebut  yang timbul  untuk  memengaruhi  perilaku.  Sedikit  keyakinan inilah yang menonjol dalam memengaruhi perilaku individu. Berdasarkan pentingnya pengelolaan keuangan tersebut, penelitian ini bermaksud untuk memberikan bukti tentang perilaku pengelolaan keuangan,yang tercermin dari perilaku dan sikap yang digambarkan dengan variable ; power prestige, retention time, subjective norms, behavioral control, intentions, behaviors dan conscientiousness. Penelitian ini menggunakan analisis jalur dimana objek pada penelitian ini adalah mahasiswa aktif yang ada pada Universitas di Jakarta.   Keyword: Self Control Behavior, Personal Financial Behavior, Planned Behavior