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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 5 Documents
Search results for , issue " Vol 16, No 2 (2013)" : 5 Documents clear
PENGARUH KONFLIK KEHARUSAN AKUNTABILITAS TERHADAP KINERJA KERJA PEMERINTAH DAERAH Manafe, Mesri Welhelmina Nisriani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 2 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (198.088 KB) | DOI: 10.35591/wahana.v16i2.77

Abstract

Accountability of local government have been concern since the issuance of Instruksi Presiden No. 7 Tahun 1999 tentang Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP). In practice, accountability is not running as expected. One indication of the cause of the failure is due to the implementation of accountability. Accountability is seen as an obligation to explain and justify the behavior of accountability actors. The purpose of this study is to empirically examine the relationship between various types of accountability requirement with negative perceived of working context toward accountability actors work performance. This study provides empirical evidence to contribute in the relationship between the various types of requirement accountability and work performance based on institutional theory by using mixed methods, namely quantitative approach using PLS and qualitative approach using semi-structured interviews. The samples in this study were 201 SKPD on NTT local government. The results showed the competing accountability through various types of accountability affect the work context with negative perceived at different levels, but had no effect on accountability actors work performance. Keywords: accountability, accountability requirement, job performance, mixed methods
PENGARUH PROSES EVALUASI KINERJA TERHADAP KOMITMEN TUJUAN, KEADILAN PROSEDURAL, DAN KINERJA Wijayanti, Dian
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 2 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v16i2.75

Abstract

Sistem evaluasi kinerja masih menjadi topic yang mendominasi penelitian akuntansi manajemen, dan sistem evaluasi kinerja masih menjadi pusat dalam praktik dan penelitian akuntansi manajemen. Namun, penelitian sistem evaluasi kinerja masih berfokus pada metriks pengukuran kinerja, bukan proses evaluasi kinerja. Penelitian ini bertujuan untuk menguji pengaruh interaksi proses evaluasi kinerja (formalitas dan voice) terhadap komitmen tujuan dan persepsi keadilan dalam proses evaluasi kinerja. Penelitian ini juga menguji pengaruh komitmen tujuan dan persepsi keadilan prosedural terhadap kinerja. Ekperimen dilakukan terhadap 42 mahasiswa untuk menguji pengaruh proses evaluasi kinerja terhadap komitmen tujuan, keadilan prosedural, dan kinerja. Hasil penelitian tidak mendukung hipotesis yang dikembangkan. Faktor konteks evaluasi kinerja dan kemampuan partisipan menjadi alasan hipotesis tidak terdukung. Key words: proses evaluasi, formal, voice, komitmen tujuan, keadilan prosedural, kinerja
ANALISIS GEJALA PENGARUH AKHIR PEKAN (THE WEEKEND EFFECT) TERHADAP RETURN SAHAM HARIAN LQ45 DI BURSA EFEK INDONESIA Muzakir, Mellisa Fitri A Andriyani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 2 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v16i2.76

Abstract

Weekend has strong effect on life behavior, including the stock trading. It is interesting to research that weekend has strong effect to stock exchange. The weekend effects on stock Return had been mostly researched in the overseas stock exchange. Singhal and Bahure (2009) reported that Monday Returns significantly lower than normal daily Returns, and Friday Returns significantly higher than other days so that it can be concluded that there is an existence of weekend effect in India. This research aims to examine the existence of weekend effect in daily stock Returns on LQ45 in the international stock exchange within 2008-2010. The examination took the sample of a company that continuously recorded in the LQ45 within the research period. Taken from the sampling, there are 26 companies that have been registered continuously. The data analysis uses regression, and the hypothesis test uses P-Value. This research proves that weekend effect exists in Indonesia. It is proved that Monday Returns has lower value than the other days. And the Friday Returns has higher value than the other days. So, investors can consider this phenomenon as one of trading strategies. Keywords: Weekend Effect, Stock Returns
IMPLEMENTASI KONSEP BALANCED SCORECARD DALAM MANAJEMEN SUMBER DAYA MANUSIA Nurbiyati, Titik
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 2 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v16i2.85

Abstract

Facing the competitive rivalry, many organization have implemented a tool to measure their performance. Organization have to measure the performance and contribution to the increase in the value of assets. Organizations not only measure financial performance but also non-financial. One of the competitive advantages of the organization is human resource. Consequently, there is increased emphasis on the importance of human resource performance measurement and determine how the contribution of human resources to organizational performance. Human Resources Scorecard (HR Scorecard) is a measurement system that links human resources with the company's strategy and performance will eventually be able to create awareness about the consequences of human resource investment decisions, so that the investment can be done in the right way and the right amount. Important element of the HR Scorecard is deliverable, use of High Performance Work Systems, HR Systems Alignment, HR Efficiency. The design phase of HR measurement system HR Scorecard approach as follows, 1) Identifying Competence HR Manager, 2) Measurement of High Performance Work Systems, 3) Measuring HR Alignment System, 4) resource efficiency, 5) HR Deliverables. One step implementation HR scorecard is a continuous monitoring and reporting of the target set strategic objectives are achieved. To the organizations, the measurement can be helpful in controlling the cost of value creation of the company, assess the contribution of HR to strategy implementation and support organizational change and flexibility. Keywords: Competitive advantage, performance measurement, HR, HR Scorecard
EKSISTENSI POLA ELLIOT+T WAVE PADA INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BURSA EFEK INDONESIA Prabhata, Adi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 16, No 2 (2013)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v16i2.74

Abstract

Penelitian ini dimaksudkan untuk mengkaji apakah Pola Elliot Wave dapat diterapkan di Bursa Efek Indonesia. Apabila terbukti bahwa pola ini benar-benar eksis, maka para investor di bursa efek Indonesia dapat memanfaatkan metode ini sebagai salah satu “arsenal”-nya dalam melakukan analisis investasi. Hasil penelitian menunjukkan bahwa Pola Eliott Wave terbukti benar-benar eksis di Indeks Harga Saham Gabungan (IHSG). Pola pertama muncul pada tanggal 21 Januari 2011 dan berakhir pada tanggal 26 Oktober 2011, sedangkan pola kedua belum selesai karena baru sampai pada gelombang uptrend dari titik A mengarah ke titik B. Oleh karenanya penggunaan analisis teknikal dengan metode Eliott Wave layak untuk digunakan sebagai salah satu alat analisis jual-beli saham. Keywords: Elliott Wave, analisis teknikal, Indeks Harga Saham Gabungan

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