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Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
ISSN : 14108224     EISSN : -     DOI : -
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.
Articles 6 Documents
Search results for , issue " Vol 15, No 2 (2012)" : 6 Documents clear
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

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v15i2.67

Abstract

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

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v15i2.62

Abstract

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.
ANALISIS PENGARUH FUNDAMENTAL PERUSAHAAN TERHADAP RISIKO SISTEMATIS SAHAM PADA PERUSAHAAN-PERUSAHAAN PROPERTI Herutono, Drs. Slamet
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 2 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v15i2.63

Abstract

This study investigate the impact of fundamental factors on the systematic risk (beta) stock. The data used in this research are the data of financial statement and stock price, obtain from Indonesian Capital Market Directory (ICMD) 2007-2009. The sample comprised 28 pooled companies from property industry listed on the Bursa Efek Indonsia (BEI) for the period of 2007 - 2009. The result found that current asset to total asset, debt to equity ratio, return on equity, earning pershare, and financial leverage simultaneously have significant effect on beta stock. But only current asset to total asset, return on equity, earning pershare, and financial leverage individually have significant effect on beta stock. Hence, the fundamental factor of company is not the only factor that influenced beta stock in the BEI.Keywords : fundamental factor, beta stock, panel data
PENGARUH KEBISINGAN BANDAR UDARA TERHADAP NILAI RUMAH Studi Kasus Bandar Udara Adi Sutjipto Yogyakarta Asmarawati, Budi; Tandelilin, Eduardus
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 2 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v15i2.66

Abstract

Airport is one of the most important transportation facilities to increase the economy and development, however the negative impact of aircrafts operation is noise. Noise is an unwanted sound from certain activities on certain time which could disturb human health and unconvenience environment. The objective of this research is to analyze the noise of aircraft to residential value surrounding Adi Sutjipto Airport Yogyakarta. Based on economical criteria, statistical criteria and econometrical criteria shows there are five independent variables which influence significantly toward residential value. Variable building’s width, land’s width, distance to airport, and dummy variable building’s structure influence significantly positive to residential value. Toward residential value, distance to CBD influences significantly negative. Airport noise has negative effect toward residential value but not significant.Keywords: aircarft noise, human health, unconvenience environment, residential value
PENYESUAIAN PAJAK/FISKAL TERHADAP LAPORAN LABA-RUGI KOMERSIAL ., Narko
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 2 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v15i2.64

Abstract

Setiap akhir tahun wajib pajak badan selalu harus menyampaikan Surat Pemberitahuan Tahunan Pajak Penghasilan Badan (SPT PPh Badan). Informasi yang menjadi dasar pembuatan SPT PPh Badan utamanya adalah Laporan Laba-Rugi Perusahaan yang dalam bahasa pajak sering disebut Laporan Laba-Rugi Komersial. Informasi dalam Laporan Laba-Rugi Komersial tidak serta merta digunakan untuk menghitung pajak yang terutang karena terdapat beberapa perbedaan antara akuntansi dan pajak. Perbedaan dapat terjadi pada unsur penghasilan maupun beban. Apabila terjadi perbedaan, maka pihak pajak mensyaratkan untuk dibuat penyesuaianpajak/penyesuaian fiskal. Penyesuaian fiskal dapat berupa penyesuaian fiskal positif atau negatif. Setelah semua penyesuaian dibuat barulah laba kena pajak dan pajak badan dapat ditentukan.Kata kunci: Laba komersial, penyesuaian fiskal positif, penyesuaian fiskal negatif, penghasilan kena pajak, dan pajak penghasilan badan.
ANALISIS HUBUNGAN KULTUR DAN STRUKTUR ORGANISASI TERHADAP KEEFEKTIFAN PENGANGGARAN PARTISIPATIF Grediani, Evi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 2 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v15i2.65

Abstract

This research is intended to evaluate as to whether organization culture and organization structure affect the participative budgeting as well as the manager performance. Fifty six sample selected randomly in this research. The sample are managers or supervisors in the Public Accountant Firms in Indonesia. Hypotheses are tested using multiple regression. The two conclusion of the research are: firstly, the relation between participative budgeting and the organization culture is negative and significant, it means that the job-oriented organization culture affects the relationship between the effectiveness of participative budgeting to the performance of manager and secondly, the relation between the effectiveness of participative budgeting and organization structure is negative and significant, it means that a centralized organization structure affects the effectiveness of participative budgeting and the performance of manager.Keywords: the organization culture, the organization structure, the participative budgeting, the performance of manager.

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