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INDONESIA
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
ISSN : 14108224     EISSN : -     DOI : -
Core Subject : Economy,
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 5 Documents
Search results for , issue " Vol 18, No 2 (2015)" : 5 Documents clear
PENGARUH PENALARAN MORAL, RETALIASI DAN GENDER TERHADAP KECENDERUNGAN WHISTLEBLOWING INTERNAL N. Manafe, Mesri Welhelmina
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (110.906 KB) | DOI: 10.35591/wahana.v18i2.106

Abstract

Pedoman Sistem Pelaporan Pelanggaran atau Whistleblowing System (WBS) by the Peraturan Komite Nasional Kebijakan Governance (KNKG) is expected to determine whistleblower in Indonesia as one of the form of effective internal controls to prevent fraud and wrong-doing by individuals or corporations. In practice, the regulation is strongly influenced by the individual's intentions. This study uses variable of moral reasoning and retaliate by including gender variables to test its effect on the tendency orintention to do whistleblowing. To answer the research question, this research uses experimental design which is then analyzed using ANOVA for hypothesis testing. Subjects in this study were accounting students UKAW. The results showed that retaliation and moral reasoning affects the tendency of whistleblowing, while gender is not striving against the tendency to blow the whistle. Keywords: Whistleblowing, moral reasoning, retaliation, gender
SEGMENTASI KONSUMEN PRODUK ELEKTRONIK HEMAT ENERGI LISTRIK (STUDI PADA KELOMPOK KONSUMEN RUMAH TANGGA DI KOTA MALANG) Setiyati, Etsa Astridya; Halim, Lidia
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (249.286 KB) | DOI: 10.35591/wahana.v18i2.104

Abstract

Electricity consumption needs to be managed well considering the demand for electricity is high, especially in household sector. Energy-saving electronic products is part of the green products which are offered to consumers in the attempt to create environmental sustainability. The study aims to identify the segmentation of green consumers for electronic products in Malang based on demographic variables (gender, age, education level and income level), psychographics (lifestyle, personality, and social class), and behavior (attitude toward the product and the use of the product). K-means cluster is employed to analyze data and to identify this segmentation. The results consist cluster 1 (curious consumers), cluster 2 (energy-saving-oriented consumers), and cluster 3 (selfish consumers). Implications for developing marketing strategy for each customer clusters are suggested. Keywords: sustainable marketing, green consumers, electronics, segmentation
PENGARUH BELANJA LANGSUNG SEKTOR PENDIDIKAN, KESEHATAN, INFRASTRUKTUR, DAN PERTANIAN TERHADAP IPM (Studi Kasus Pada Kabupaten/Kota Propinsi NTT) Ala, Helda Marlin
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (104.83 KB) | DOI: 10.35591/wahana.v18i2.109

Abstract

This study aims to examine the effect of direct expenditures of education sector, health sector infrastructure and agriculture on the human development index (HDI) is often used as successfulness indicator of the development in a nation or a region. This research is motivated that the direct expenditure of education sector, health sector, infrastructure, and agriculture are important components of the human development index (HDI). The population of this study were the entire area of the district / city in the province of East Nusa Tenggara. The data in this study were secondary data obtained from the Secretariat of the Provincial Finance Bureaue of East Nusa Tenggara and Central Bureau of Statistics of East Nusa Tenggara Province. A total data of 60 observations were used for analysis tool used to test hypotheses is multiple linear regresion. Results of this study show that the direct expenditures of education sector and infrasructure sector have significant positive effects on the human development index. This study, however, does not find evidence that expenditures of health and agriculture sector affect human development index. Keywords : Direct expenditure, education sector expenditure, direct health expenditure, direct infrastructure, direct agriculture, human development index
STRUKTUR MODAL, MODAL INTELEKTUAL, DAN NILAI PERUSAHAAN PADA PERBANKAN INDONESIA Uzliawati, Lia; Rosiana, Rita; Kurniasari, Desi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (77.298 KB) | DOI: 10.35591/wahana.v18i2.110

Abstract

This study aimed to analyze the effect of capital structure and intellectual capital on firm value. Capital structure in this study measured by Long Term Debt to Equity Ratio (LTDER). The model that used to measure intellectual capital was Pulic model (1998) Value Added Intellectual Coefficient (VAIC). The ratio that used to measure firm value was Price to Book Value Ratio (PBV). This study used conventional banking companies listed in Indonesia Stock Exchange during the period 2008-2013 with a total of 192 sample used were firm observation years. The analysis model used in this study is multiple linier regression using SPSS software version 19.0. Based on the results of multiple linier regression, the study found that the capital structure has no effect on firm value and intellectual capital has a positives effect on firm value. Keywords: Capital Structure, Intellectual Capital, Firm Value, PBV, dan Perbankan
PENGARUH PENDIDIKAN, PENGALAMAN KERJA DAN KOMPOSISI GENDER TERHADAP KINERJA PELAKSANAAN PELAPORAN KEUANGAN SKPD DI PROVINSI NUSA TENGGARA TIMUR Rosari, Renya
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (130.783 KB) | DOI: 10.35591/wahana.v18i2.108

Abstract

The purpose of this study is to find empirical evidence of the influence of education, work experience, and gender composition on the performance of the implementation of financial reporting in the sectors in the province of East Nusa Tenggara. The research is explanatory. The approach used in this study was survey method. The population of this study came from 40 sectors in the NTT provincial government. Research using non-random sampling and survey respondent is the head of Sub - Division of Finance of SKPDs. There were 40 questionnaires which distributed and used as a sample of 40 respondents. Technical analysis of the data using PLS Regression (Partial Last Square) with WarpPLS 3.0 software. Testing was conducted in two phases, namely assessing the outer model (measurement model) and the inner model (structural model). The results of the study among the three exogenous variables: education, work experience and gender composition showed that the positive effect of work experience on the performance of the implementation of financial reporting. Based on the results obtained in this study is expected for the area of financial management officer with regard to the implementation of financial reporting, when choosing to place employees at existing fields, should also be considered to be qualified competence in accordance with their duties and functions. In a subsequent study, researcher recommends to conduct similar studies to expand research. Keywords: Level of Education, Work Experience, gender composition, performance of financial reporting

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