About the Journal

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

Wahana is a Journal of Economics, Management and Accounting published by Pusat Penelitian dan Pengabdian Masyarakat Politeknik YKPN in collaboration with the Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAlKAPd) as a medium for studying various phenomena or problems as well as research results related to Economics, Management and Accounting in a broad sense. The WAHANA Journal is published twice a year, every February and August with a minimum of 7 articles in each issue. The editorial team accepts articles from anyone, whether written in Indonesian or English.

Current Issue

Vol. 28 No. 2 (2025)
DOI: https://doi.org/10.35591/wahana.v28i2
Published: 2025-08-28

Articles

  • Pengujian Determinan Nilai Perusahaan Dengan Kualitas Laporan Keuangan Sebagai Variabel Mediasi

    Muhammad Choirul Muna, Yulazri
    115-137
    DOI: https://doi.org/10.35591/wahana.v28i2.956

  • Konvergensi Beta Pada Rasio Kredit Perbankan Terhadap PDRB: Pendekatan Data Panel

    Hermada Dekiawan, Suparmono Suparmono, Supardi Supardi
    138-154
    DOI: https://doi.org/10.35591/wahana.v28i2.968

  • Pengaruh Pengetahuan Keuangan dan Kontrol Diri terhadap Perilaku Pengelolaan Keuangan dengan Financial Self-Efficacy sebagai Variabel Mediasi

    RR Prima Dita Hapsari, Baiq Dinna Widiyasti
    155-172
    DOI: https://doi.org/10.35591/wahana.v28i2.944

  • The Effect of Financing on Profitability: Ratio of Operating Expenses to Operating Income as Moderating Variable

    Muhammad Roni Indarto, Suparmono
    173-194
    DOI: https://doi.org/10.35591/wahana.v28i2.969

  • Potensi Pengelolaan Kakao oleh BUMDes Tunas Mandiri dalam Mendorong Kesejahteraan Petani Desa Nglanggeran

    Rama Aditiya Sardani, Mahagiyani, Fransiska Yeni, Sugiono
    195-209
    DOI: https://doi.org/10.35591/wahana.v28i2.972

  • Determinan Penyerapan Anggaran Barang dan Jasa

    Isyana Noviana Fasa, Sobrotul Imtikhanah
    210-228
    DOI: https://doi.org/10.35591/wahana.v28i2.973

  • Integratif GCG, ESG, dan SDGs Berbasis AI untuk Kinerja Keuangan dan Perbankan

    Najwa Fadhilah Nur, Rian Emon Ginting, Samas Adimisa Mishbah Habibie
    229-242
    DOI: https://doi.org/10.35591/wahana.v28i2.967

  • Peran Consumer Brand Trust pada Consumer Brand Engagement dan Brand Image terhadap Local Brand Attitude

    Eka Sudarusman, Tri Harsini Wahyuningsih
    243-257
    DOI: https://doi.org/10.35591/wahana.v28i2.975

  • Experience Matters: “How Performance Expectancy Shapes Auditors' Intention to Adopt Blockchain Technology”

    Yenni Mangoting, Gilbert Christian Bantoyot, Yohanes Puruhito Tantoro
    258-275
    DOI: https://doi.org/10.35591/wahana.v28i2.964

  • Performance, Remuneration, Fraud Tendency, and Student Satisfaction: The Case of Lecturers in Higher Education

    Andian Ari Istiningrum, Ibnu Lukman Pratama, Nur Ardiansah
    276-295
    DOI: https://doi.org/10.35591/wahana.v28i2.937
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