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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 6 Documents
Search results for , issue " Vol 21, No 1 (2018)" : 6 Documents clear
PERBANDINGAN KUALITAS LABA PERUSAHAAN ANTARA PENERAPAN STANDAR AKUNTANSI DOMESTIK DENGAN STANDAR AKUNTANSI INTERNASIONAL Kapti, Ani Sri Murwani Kumara
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v21i1.132

Abstract

International Accounting Standard have purpose for increasing comparability of financial statement in the world. International Accounting standard also expected have ability to increasing accounting information quality that announce from company. This research examine the changes of earnings information quality between domestics accounting standard and International accounting standard. The changes of earnings quality determine with using ERC (Earning Response Coefficient). ERC that used in this research is ERC with Return Model. The coefficient in regression model that used to calculate ERC with domestic accounting standard compared with international accounting standard. That way used to evaluate usefulness International accounting standard.Based on gathering data in banking companies, we have 18 companies that used in this research. We have result that R Squared (coefficient determination) increase on the company after implemented international standard. R Squared that result from using international standard (0,037) higher than R Squared that result from using Domestic standard (0,020). That means the result show that under international standard the response of announcement of earnings more highly to increasing the capital gain. Unfornutelly, the regression coefficient decrease under international standard from 2.502 to 1.702 but the level of significancy increase, but still insignificant.    Keywords:  Accounting Standard Domestic, Accounting International Standard,Earnings Quality, ERC, Coefficient in Rregression Model, Banking Companies.
PENENTUAN PERKEMBANGAN SPASIAL BERDASARKAN KARAKTERISTIK ATRIBUT LOKASI DENGAN MENGGUNAKAN ANALISIS BIPLOT Suparmono, Suparmono
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v21i1.134

Abstract

Perkembangan spasial di sebuah kota, sangat dipengaruhi oleh kompleksitas aktivitas, baik secara ekonomi, sosial, maupun politis yang ada di dalam maupun disekitar kota tersebut. Selain itu terjadinya pergeseran pola penggunaan lahan dari sektor pertanian menjadi non-pertanian, seperti penggunaan untuk perdagangan, perkantoran, jasa, pergudangan, dan industri. Perkembangan dan pergeseran spasial akan membentuk pola berdasarkan karakteristik pembentuknya, yaitu atribut lokasi. Untuk mengetahui pergeseran dan perkembangan spasial di suatu daerah, dapat digunakan analisis biplot. Dari analisis biplot ini akan diketahui pola perkembangan spasial dengan menggunakan pendekatan karakteristik atribut lokasi. Kata Kunci: biplot, atribut lokasi, spasial
ANALISIS SEGMENTASI DAN PETA POSISI PERGURUAN TINGGI SWASTA DI MALANG DAN SURABAYA Wijayanti, Sari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v21i1.136

Abstract

Higher education in Indonesia is increasingly regarded as a market. In general, universities have recognized the importance of marketing to provide information on existing products such as majors, courses, certifications, lecturers’ skill, facilities, scholarship, etc. The need of marketing become prominent because the more known a college the more prospective students. Based on data obtained from one of the marketing department of publicuniversity in Malang, admission of new students (2007 - 2016) did not experience a significant increase. Sampling technique used is probability sampling by method stratified sampling (layered sampling techniques). 200 respondents have less allowance than IDR 1.000.000 that is 53.05% respondents have lower to medium economic ability. 67.37% respondents or meaning thatthe market targeteted from people with middle economy capability. Percentage of university selection by respondents based on all variables such as product, price, location, promotion, human resources, physical evidence and process for each university is almost big as 94,57% out of the total value of diversity entirely.  Keywords:  segmenting, targeting, positioning, marketing strategy
PENTINGNYA INTEGRITAS UNTUK MENGURANGI KECURANGAN AKUNTANSI Apriliana, Rizkika; Budiarto, Dekeng Setyo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v21i1.131

Abstract

This research aimed to get empirical evidence the influence of internal control, integrity and the compliance of accounting rules on the tendency of accounting fraud at the OPD of Kulon Progo Regency. The population of this study wereall of OPD staffat Kulon Progo regency. The sample used was 83 respondent with purposive sampling method. The data was Collected by using questionnaires. The data were analizedwith multiple linear regression. The results of this research show that the integrity has a negative significant effect on the accounting fraud, while internal controls and the compliance of accounting rules has no significant effect on the accounting fraud. Keywords:  internal control, integrity and the compliance to accounting rules, the tendency of accounting fraud.
ANALISIS PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL, TERHADAP ETIKA AKUNTANSI Ala, Helda Marlin
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v21i1.138

Abstract

This study aims to analyze the influence of intelligence quotient of accounting ethics in accounting students sector public econimic faculty at the UKAW Kupang, the emotional quotient  of spiritual  quotient of accounting ethics in accounting students sector public econimic faculty at the UKAW Kupang, the influence of spiritual  quotient of accounting ethics in accounting students sector public econimic faculty at the UKAW Kupang, and the influence of intelligence quotient, emotional quotient, and spiritual quotient simultaneosly on the accounting ethics in accounting students sector public econimic faculty at the UKAW Kupang. The focus variables of research are intelligence quotient, spiritual  quotient, spiritual  quotient as independentvariables about accounting ethics as a bound variable.The results of this study can be seen that intelligence quotient and emotional quotient does significantly impact to accounting ethics, and spiritual  quotient does significantly impact the accounting ethics. Keywords: Intelligence Quotient, Emotional Quotient, Spiritual  Quotient, and Accounting Ethics.
PENGARUH KINERJA PENGELOLAAN ANGGARAN DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP LAPORAN HASIL PEMERIKSAAN BPK Manubulu, Herry Aprilia
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v21i1.133

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja pengelolaan anggaran dan efektivitas pengendalian internal terhadap laporan hasil pemeriksaan BPK pada Kabupaten Rote Ndao.  Hipotesis dalam penelitian ini terbagi menjadi 2 hipotesis, dimana hipotesis pertama adalah kinerja pengelolaan anggaran berpengaruh positif terhadap laporan hasil pemeriksaan BPK, sedangkan hipotesis kedua yaitu efektivitas pengendalian internal berpengaruh signifikan  terhadap laporan hasil pemeriksaan.Berdasarkan tingkat kesalahan 5% maka sampel dalam penelitian ini adalah 205 pegawai dari 20 SKPD. Pengambilan sampel tersebut dilakukan dengan metode proportionate tratified random sampling.Responden terdiri dari staf, kepala seksi dan kepala sub bagian. Dari 205 kuisioner yang dikirim, terdapat 154 yang mengembalikan sehingga dapat diproses dan dianalisis.Hasil penelitian menunjukkan bahwa kinerja pengelolaan anggaran dan efektivitas pengendalian internal berpengaruh signifikan terhadap laporan hasil pemeriksaan Kabupaten Rote Ndao.Karena dengan adanya kinerja pengelolaan anggaran yang buruk dan kurang efektifnya pengendalian internal sehingga berdampak buruk terhadap laporan hasil pemeriksaan BPK. Kata kunci: Kinerja Pengelolaan Anggaran, Efektivitas Pengendalian Internal, dan Laporan Hasil Pemeriksaan

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