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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.
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Articles 5 Documents
Search results for , issue " Vol 20, No 1 (2017)" : 5 Documents clear
BALANCED SCORECARD SEBAGAI PENGUKURAN KINERJA PADA PT MITRAKARYA JAYA MANDIRI Yulianti, Evi; Diyani, Lucia Ari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 1 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (67.766 KB) | DOI: 10.35591/wahana.v20i1.6

Abstract

The purpose of this study is to determine the performance of the company through four main perspectives of financial perspective, customer, internal business and learning and growth. Data analysis techniques using descriptive quantitative and qualitative. The variables used in the financial perspective are Return On Equity, Return On Assets, Profit Margin On Sales, Sales Growth Rate, on customer perspective using Customer Satisfaction Index variable, Customer Retention Rate, Customer Acquisition and Number of Complaints, on internal business perspective using percentage variables Broken product and percentage of products delivered on time, on learning and growth perspective using Employee Satisfaction Index variable, Employee Retention and Employee Training. The result of the research shows that the performance of PT Mitrakarya Jaya Mandiri in financial perspective is considered not very good, the customer perspective is considered good, internal business perspective is considered less good and the learning and growth perspective is considered good. Overall company performance in 2012-2015 is classified under "Less Healthy", BBB category with Total Score Performance = 53,40%. Keywords: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Perspectives, Learning and Growth Perspective
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT Rosari, Renya
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 1 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (163.687 KB) | DOI: 10.35591/wahana.v20i1.2

Abstract

The purpose of this research is to empirically investigate the influence of independence, experience, responsive, proffesional care, audit planning and executive involment on quality of audit result on BPKP of East Nusa Tenggara province goverment’s. The research as explanatory research. The survey method data collecting of East Nusa Tenggara Province goverment’s on method was the approach that was used in this research. The population is BPKP of the East Nusa Tenggara Province. There were 73 questionnaire distributed and 73 questionnaire returned and internal auditor as the sample that used in the research. The technique analysis used Multiple regression using IBM SPSS 23 software. The test was done by validity test, realibility test, assumption classic test and hypothesis test. The result of the research found that among the six independen variables, (that were independence, experience, responsive, proffesional care, audit planning and executive involment) showed that three independen variabel had effect on quality audit result is experience, proffesional care, and executive involment. Keyword : quality audit result, independence, experience, responsive, proffesional care, audit and executive involment
PENERAPAN SAK ETAP PADA PENYUSUNAN LAPORAN KEUANGAN ., Sumitri; Wiyani, Natalia Titik
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 1 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (78.988 KB) | DOI: 10.35591/wahana.v20i1.4

Abstract

The financial report is a form of responsibility for the management of the company by themanagement to internal and external parties. The financial statements should be prepared based onthe applicable standards that can be described with the concepts and the same understanding by eachuser. To overcome the difficulties experienced by the perpetrators of the SME business, made specificstandards for entities without public accountability, called SAK ETAP. This study aims to determinethe application of accounting conducted by PD.Tio Jaya Bekasi regency in running the business. PD.Tio Jaya is a business engaged in the production and sale of the brains of fish and fish nuggets. Themethod used in this research is a comparative descriptive. The results based on observations made todetermine the recording made by PD.Tio Jaya during the month of December 2014, shows that thecompany does not make financial reports. This study suggested that PD.Tio Jaya not only did therecording but also prepare financial statements in accordance with GAAP ETAP.Keyword : financial statement, financial accounting standard entity without public accountability(SAK ETAP)
TRANSPARANSI DAN AKUNTABILITAS ALOKASI DANA DESA (Studi pada Desa Trimulyo, Kecamatan Jetis, Kabupaten Bantul Tahun 2015) Susliyanti, Eni Dwi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 1 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (63.347 KB) | DOI: 10.35591/wahana.v20i1.3

Abstract

Financial management village is one important issue for starting in 2015 since all villageswill receive village funds allocation of 1 billion. The implications of the the village funds allocationencourage the village to make planning, management and evaluation the program in transparent andaccountable. The purpose of this study is to describe the system transparency and accountability ofvillage funds allocation and to measure whether realization of this implemented effectively and thenumber of contribution. Technique data collection in this research is by interviews, direct observationand analysis documents.The result showed planning and the implementation of village funds allocation in DistrictTrimulyo, Jetis Bantul had to apply the principle of partisipasif, transparency and accountability. Theprocess of reporting this have proven by accountability which done periodically. Village fundsallocation in District Trimulyo was very effective as much as 100 % in addition the contribution ofratio is 55,62 % of the total income received.Keywords: Village Fund Allocation (ADD), Transparency, Accountability, Effectivity andContribution.
ANALISIS KESIAPAN DESA DALAM IMPLEMENTASI PENERAPAN UU NOMOR 6 TAHUN 2014 TENTANG DESA (Studi Pada Desa Pateken Kecamatan Wonoboyo Kabupaten Temanggung Jawa Tengah) Diansari, Rani Eka
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 1 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (81.468 KB) | DOI: 10.35591/wahana.v20i1.5

Abstract

Reports Village Fund Allocation is a form of village government accountability on government funds that are part of the budget funds have been given to each village to conduct its activities the advent of Law 6 of 2014 on the village then comes the operational implications that must be implemented by the governing Village activities both operationally and administratively. The village is expected to take over management of fiscal decentralization by developing the potential of villages that can be concrete BUMDes, increasing cooperation between villages, development of partnerships for rural development, and increasing the role of the community in the village in order to participate in development. The village government is expected to mobilize all members of society in his village to jointly drive the economy of the village. The results of this study indicate that in the village of Pateken Village in Temanggung District still needs assistance in implementing the Law 6 of 2014 About the village, the assistance needed to overcome some obstacles Village Fund Allocation management that has been happening due to several factors inhibiting the program management of ADD. The most crucial inhibiting factor in the Pateken village in Temanggung district is the limited quality of human resources as an element in the management of the Village Fund Allocation (ADD). Keywords: Village Fund Allocation, Law 6 of 2014

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