Jurnal Ilmiah Wahana Akuntansi
Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, study and application of theory, literature review, new book review in accounting. First published in 2006 by the Accounting Department. Published 2 times a year (July and December).
Articles
128 Documents
<![CDATA[The influence of perception and motivation on the interest of career in the field of taxation students majoring in accounting of the faculty of economics Universitas Negeri jakarta ]]>
<![CDATA[Indra Pahala]]>;
<![CDATA[Lisa Rachmawati]]>;
<![CDATA[Tresno Eka Jaya]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.12.013
<![CDATA[This study aimed to determine the effect of perception and motivation to Students Career Interests in Taxation of Departement of Accounting Faculty of Economics at the State University of Jakarta. This study used 75 students S1 Departement of Accounting, State University of Jakarta which is still active academic year 2010. Data used in this study is primary data and selection of samples using a convenience sampling method. The analytical tool used is multiple linear regression analysis at a significance level of 5%. The first phase of testing the validity and reliability of the statement of each variable. The second stage, performing variable regression perception and motivation towards a career in the field of taxation the interest of students. The results of testing the feasibility of the model shows that the two independent variables, namely perception and motivation affect the career interests of students in the field of taxation Accounting Department of Economics at the State University of Jakarta simultaneously.]]>
<![CDATA[Analysis of the patient occupancy rate (BOR), operational cost budget and activity ratio on financial performance based on income capability of PNBP covering operational cost of public service agency (BLU) of DKI Jakarta provincial hospital. ]]>
<![CDATA[Istiqomah Dwi Putri]]>;
<![CDATA[Achmad Fauzi]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.12.014
<![CDATA[The purpose of this research is to know the influence of activity, operational cost budgeting, and bed occupancy rate on financial performance based on ability of (PNBP) revenue to cover operating cost public service agency hospital. This study aims to determine the effect of patient occupancy rate (BOR), operational budget and activities of financial performance is based on the ability of non-tax revenue to cover operating costs hospital public service agencies in the province of Jakarta period 2011-2015. Descriptive analysis showed that: (a) the value of BOR at Hospital studied quite well with a range of over 60%, (b) the absorption of operational budget is considered quite efficient because it has a small difference from the budget, (c) the ratio of activity with time measurement average receivables collectible on average figures, The results of this study indicate that patient occupancy rate (BOR), and Budget operasionalof positive and significant impact on the financial performance Hospital General Services Agency activity while variable does not affect the financial performance of the Hospital]]>
<![CDATA[The influence of temporary differences between accounting and tax revenues, proprietary costs and liquidity on profit growth ]]>
<![CDATA[NURAMALIA HASANAH]]>;
<![CDATA[RIDA PRIHATNI]]>;
<![CDATA[AYUMASTUTININGSIH AYUMASTUTININGSIH]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.12.015
<![CDATA[This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in this study are temporary differences between accounting profit and tax, proprietary costs, and liquidity as an independent variable, while earnings growth has the dependent variable. This study used a descriptive quantitative method using secondary data and the number of samples collected was thirty- eight (38) that have met the criteria the researchers used purposive sampling. From the data that has been collected and then processed and analyzed using multiple regression analysis with a significance level of 0.05. This research proves temporary differences between accounting profit and tax has no significant influence on earnings growth, proprietary cost has no significant influence on earnings growth, and liquidity has negatively significant influence earnings growth. Temporary differences between accounting profit and tax, proprietary costs, and liquidity together or simultaneously significant influence toward the earnings growth.]]>
<![CDATA[The influence of appropriateness, technology and taxation information and discrimination against tax evasion. ]]>
<![CDATA[Ika Fitriyanti]]>;
<![CDATA[Achmad Fauzi]]>;
<![CDATA[Diah Armeliza]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.12.016
<![CDATA[Penelitian ini bertujuan untuk menganalisa pengaruh ketepatan pengalokasian, teknologi dan informasi perpajakan, dan diskriminasi terhadap penggelapan pajak (tax evasion).Populasi penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Sunter.Sampel dalam penelitian ini ditentukan berdasarkan metode convenience sampling, data dikumpulkan dengan pembagian kuisioner.Metode analisis data penelitian yang digunakan adalah regresi linier berganda.Berdasarkan hasil analisis menunjukkan bahwa ketepatan pengalokasian tidak berpengaruh signifikan terhadap penggelapan pajak, teknologi dan informasi perpajakan berpengaruh negatif dan signifikan terhadap penggelapan pajak, dan diskriminasi berpengaruh positif dan signifikan terhadap penggelapan pajak.]]>
<![CDATA[PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH ]]>
<![CDATA[Sutaryo Sutaryo]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.12.021
<![CDATA[This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sample of 170 state internal auditors in Jawa Timur. The collected data is then analysed by multiple linear regression analysis mehtod. The result reveals that role ambiguity and role conflict have negative effect to the state internal auditor independence, however code of ethics compliance has positive effect to the state internal auditor independence. The higher the situation of ambiguity and role conflict preceived by APIP, it will further weaken its commitment to maintain independence in duty. But not so with compliance with the code of ethics, the higher the compliance of APIP to the code of ethics, it will further increase its commitment to maintain independence in the duty.]]>
<![CDATA[Accounting for the Global Economy: Is National Regulation Doomed to Disappear? ]]>
<![CDATA[Bonifasius Hamonangan Tambunan]]>;
<![CDATA[Budi Anshari Nasution]]>;
<![CDATA[Halomoan Sihombing]]>;
<![CDATA[Iskandar Muda]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.12.022
<![CDATA[Many observers consider accountancy to be the most international of the professions, but differences between countries as to how they regulate accountancy have resulted in barriers which prevent the profession from meeting the changing needs of an increasingly global economy. This paper examines how the European Union has adopted different approaches to overcoming regulatory divergence, and identifies three approaches which have been followed: regulatory cooperation, regulatory competition and regulatory contracting-out. The relative impact of each method is evaluated. Recent developments at worldwide level (under the auspices of the WTO, OECD and lOSCO) are cited to demonstrate that many of the regulatory reforms in Europe are of growing relevance to the United States, and some of the likely changes which will be required are identified. The need for national systems of regulation to evolve in response to the process of globalisation is underlined, and the paper concludes with an assessment of how the accountancy profession might respond to the challenges and opportunities of the new environment.]]>
<![CDATA[Motivasi Wajib Pajak Untuk Mengikuti Program Tax Amnesty ]]>
<![CDATA[Amir Hidayatulloh]]>;
<![CDATA[Alia Ariesanti]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.12.023
<![CDATA[The study aim is to analyze the motivation of taxpayers to join the tax amnesty program. Theory of planned behavior is used as an analytical tool to explain taxpayer motivation to join this government program. The reason for using TPB is because this theory is appropriately applied to behavior under one's control (volitional control). Volitional control is the behavior of individuals by their desires, and they understand the consequences of the action. The results of this study indicate that based on aspects of attitude, the respondents have a positive response to the tax amnesty program is. Based on aspects of subjective norms, it can be seen that most respondents follow this program because of the encouragement of the leadership. It means that the leaders have a crucial role in the success of this program. Based on the aspect of perceived behavior control, it can be seen that respondents can perform their obligations when they join the program. They can calculate the assets, count the ransom, pay the tax debt, and report it to the tax authorities.]]>
<![CDATA[Pengaruh Pyramid of Structure dan Pengungkapan Transaksi Pihak Berelasi terhadap Tindakan Ekspropriasi dengan Tata Kelola sebagai Variabel Moderasi ]]>
<![CDATA[Fadli Fendi Malawat]]>;
<![CDATA[Sutrisno Sutrisno]]>;
<![CDATA[Imam Subekti]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.12.024
<![CDATA[The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropriation in this study is measured by related party transaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE). Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controlling shareholders, especially the problem of information asymmetry, which can be minimized by the role of corporate governance.]]>
<![CDATA[DETERMINASI HARGA SAHAM SYARIAH MELALUI ANALISIS TERHADAP FAKTOR FUNDAMENTAL DAN MAKRO EKONOMI ]]>
<![CDATA[Taufiq Akbar]]>;
<![CDATA[Adam Afiezan]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 13 No 1 (2018): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.13.011
<![CDATA[In the globalization era, Investment becomes something that should be prepared to face the future. Investment instruments in Indonesia were initially conventional. With its predominantly Muslim population, Indonesia must have investment instruments in accordance to sharia principles. In line with the demands of globalization, sharia investment instruments also developed including investment instruments in Indonesia such as sharia-based investment. Sharia stocks in Indonesia show growth. It can be swon bythe sharia stock market capitalization that continues to increase throughout the year. But behind it, there are many things that should be observed. Such as the fundamental factors of the company and what macroeconomic factors affect the growth rate of Sharia stocks. This study aims to analyze and obtain empirical evidence about the influence of fundamental factors and macroeconomic factors on Islamic stocks listed in the Jakarta Islamic Index. Sample is chosen by using purposive sampling method. Companies that become sample as many as 22 companies listed in JII in the second quarter period 2015 until second quarter of 2016. The regretion analysis is used and the hypothesis is tested by t-test, f-test and r-square. The results show partially only debt to equity ratio that significantly influence the stock price, while return on assets, inflation and Bank Indonesia interest rates has no effect on stock prices. Simultaneously all variables affect the stock price. The proportion of indepen variables influence on the stock price is 48.5%, while 51.5% is influenced by other variables that not examined in this research. So, the investor in JII should be concern with fundamental factor of company's share stock especially of debt to equity ratio. Keywords: Internal and external factor, Investment instrument, Sharia share.]]>
<![CDATA[PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE ]]>
<![CDATA[Eny Purwaningsih]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.12.025
<![CDATA[The purpose of this research is to determinethe influence ofimplementation environmentalperformance onstock returnwith corporate governance as moderating variable. Cumulative Abnormal Return used as a proxy for stock return. Dataforthis research were obtainedfrom secondary data by purposive sampling method. There are 85 manufacturing companieslisted in IDX complying with PROPER KLH RI on 2013-2017that used as sample. This research usessimple linear regression technique as method of analysis. This research results show that the implementationenvironmental performance has a positive influence to stock return. The results on moderating variable show that the corporate governance use proxy is skill of independent commissioner and skill of audit committee did not mediaterelation between the environmental performance withstock return. Keywords: Stock return, environmental performance, PROPER, corporate governance, independent commissioner, and audit committee.]]>
