cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Khoiruddin Harahap
Contact Email
owner@polgan.ac.id
Phone
+6282251583783
Journal Mail Official
owner@polgan.ac.id
Editorial Address
Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
Location
Kota medan,
Sumatera utara
INDONESIA
Owner : Riset dan Jurnal Akuntansi
Published by Politeknik Ganesha Medan
ISSN : 25487505     EISSN : 25489224     DOI : 10.33395/owner
Core Subject : Economy,
Economics, Econometrics & Finance
Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; akuntansi biaya; Pajak; Audit; Sistem informasi akuntansi; Pendidikan akuntansi; Akuntansi lingkungan dan sosial; Akuntansi untuk organisasi nirlaba; Akuntansi sektor publik; Tata kelola perusahaan: akuntansi / keuangan; Masalah etika dalam akuntansi dan pelaporan keuangan; Keuangan perusahaan; Investasi, derivatif; Perbankan; Pasar modal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1,502 Documents
 103   104   105   106   107 
Implementation of credit risk management basel principles (Evaluation Study of an Indonesian Commercial Bank) Sutono, Joko; Hermawan, Ancella Anitawati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2045

Abstract

The study evaluated the implementation of credit risk management at Bank PQR based on the Basel Principles regarding Management of Credit Risk due to increasing Low-Quality Credit in the last six months. It adopted a case study approach at Bank PQR, one of Indonesia's commercial banks, in the Corporate Segment with total credit reaching 62% of the Bank PQR credit portfolio using a qualitative descriptive method by conducting document analysis and interviews to collect data. The study sample consists of 30 credit-granting proposals of Bank PQR. First, it evaluated the suitability of the Basel Principles with the regulation of the Financial Services Authority, then analyze Bank PQR document, conduct an interview and last evaluated implementation of credit risk management by providing a score of three if suitable and implemented well, two if suitable and not implemented well and one if not suitable. The result shows the implementation is not by the Basel Principles with a final score of 2.58 out of 3, and the main weakness being the inadequacy of the credit risk environment’s development. It recommends the Bank PQR to improve its credit risk environment, such as compliance with regulations, employee training, and implementing good internal controls.
Pengaruh Financial Technology Terhadap Kinerja Keuangan Perbankan Tambunan, Marintan; Aziza, Nurna
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2049

Abstract

The development of information and communication technology has brought significant changes in various aspects of human life. One aspect that has been greatly affected is the banking sector. The digital revolution has changed the way banking operates, especially in terms of customer service and financial management. This study aims to see how the influence of Internet Banking and Mobile Banking on financial performance in banks as measured by Return On Assets (ROA), Return On Equity (ROE), Capital Adequency Ratio (CAR), Non Performing Loan (NPL).  The population in this study are banks listed on the Indonesia Stock Exchange (BEI). The method used is non probability sampling method with purposive sampling technique and obtained 10 banks used as samples for the research period for 3 years (2020-2022). The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS) with the help of SmartPLS (v. 4) software as a data analysis tool. The results of this study indicate that Internet banking has no effect on ROA, CAR and NPL but has a significant negative effect when measured by ROE. Mobile banking has a negative effect on financial performance calculated using NPL but mobile banking has no effect on ROA, ROE and CAR.  Future research is expected to add other variables that have an influence on financial performance in banking and increase the number of research periods.
Six Sigma Dalam Perspektif Akuntansi Manajemen: Peningkatan Manajemen Biaya Strategis dan Pengendalian Kualitas Produk Damayanti, Alda Putri; Aziza, Nurna
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2050

Abstract

The background to this research is that companies that produce snacks often face challenges in managing ever-increasing operational costs and maintaining consistent product quality. In an effort to control increasing production costs, including raw material and labor costs, the company decided to implement Six Sigma as a quality management strategy. Companies face pressure to maintain competitive selling prices while controlling production costs. Variability in the quality of snack products often occurs, which can reduce consumer confidence. The research method uses qualitative and quantitative methods. The types of data used in this research include primary and secondary data, and the data collection methods applied include interviews, observation and documentation. The population that is the focus of the research is the snackproducts. The research sample was selected from a small portion of the population for further analysis. Data analysis was carried out using the Six Sigma method which consists of five stages: define, measure, analyze, improve and control (DMAIC), as well as linear regression analysis. The results of this research provide evidence that Six Sigma can be used as an effective tool to optimize strategic costs and improve product quality. Based on the analysis, the results obtainedare: 1. Machine. Continuous use of the machine results in decreased machine performance. 2. Employees. Suboptimal work results in the product not meeting quality standards. Therefore, this research makes an important contribution in deepening understanding of the application of Six Sigma to achieve cost management goals and improve product quality.
Pengaruh Transfer Pricing Terhadap Kepatuhan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi Farahiyah, Alfira; Suhardianto, Novrys
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2052

Abstract

This research aims to provide empirical evidence of the influence of transfer pricing on tax compliance with sales growth as a moderating variable. The population used in this research is all non-financial companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sample in this research was 1202 companies using purposive sampling with criteria written by the researcher. This research uses quantitative methods by conducting descriptive tests, correlation tests, and multiple linear regression tests using Stata 14. The results of this research indicate that transfer pricing has a negative influence on tax compliance. On the other hand, the research results show that sales growth cannot moderate the effect of transfer pricing on tax compliance. Thus, the results of this research do not support the legitimacy theory which states that companies always try to gain legitimacy or good recognition from stakeholders for the sustainability of the company's business. This research also uses control variables that represent company characteristics. The control variables of this research are profitability (ROA), company size (SIZE), and Leverage (LEV). Of these three variables, ROA in this study has a significant negative effect on tax compliance and company size in this study has a significant negative effect on tax compliance
Peran kepemilikan manajerial dalam memoderasi pengaruh Profitabilitas Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba Wardana, Defa Nanda; Kusbandiyah, Ani; Hariyanto, Eko; Amir, Amir
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2056

Abstract

This study is intended to measure the effect of profitability, leverage, and company size impact profit management with managerial ownership in the role of a moderating variable. This study is categorized as quantitative research. The study’s target population on within the sector of mining, which were listed on the Indonesia Stock Exchange from 2019 to 2021. Employing purposive sampling, a sample comprising 30 companies that closely adhered to the criteria was selected, resulting in a dataset of 90 observations. The study relies on secondary data, specifically financial statements from mining sector firms listed on The IDX (Indonesian Stock Exchange), accesible via www.idx.co.id. The analysis of data was conducted through panel data regression analysis, and the processing task involved the utilization of Eviews software. The results revealed that earnings management is positively associated with profitability and negative associated with firm size, earnings management is not affected by leverage. And managerial ownership does not possess the capacity to moderate the relationship between profitability, leverage, and firm size with earnings management.
Evaluasi Pengungkapan Laporan Keberlanjutan Berdasarkan GRI Framework Pada PT. Bank Syariah Indonesia Chandra, Bella Amelia; Shauki, Elvia Rosantina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2059

Abstract

Penelitian ini bertujuan untuk menilai sejauh mana Bank Syariah Indonesia (BSI) yang merupakan hasil penggabungan Bank Himbara Syariah, terhadap strategi pelaporan keberlanjutannya dalam memperoleh legitimasi dari stakeholder. Investigasi sebelumnya menunjukkan bahwa tingkat pengungkapan laporan keberlanjutan bank Himbara yang berbasis GRI relatif rendah. Dikhawatirkan BSI mengadopsi pengungkapan yang serupa seperti Bank Himbara. Strategi penelitian ini mengadopsi single phenomenon case study dengan pendekatan multiple unit analysis yakni Bank Negara Indonesia Syariah (BNIs), Bank Rakyat Indonesia Syariah (BRIs), Bank Mandiri Syariah, dan Bank Syariah Indonesia (BSI). Penelitian ini menggunakan metodologi kualitatif deskriptif dengan sumber data metodologi sekunder melalui laporan keberlanjutan. Hasil temuan diperoleh dengan menggunakan aplikasi software NVivo14 dan dianalisis menggunakan analisis konten, analisis tematik, dan analisis konstan komparatif untuk menghasilkan pola dan kesimpulan mengenai strategi BSI dalam melaporkan keberlanjutannya terkait merger bank Himbara dengan menggunakan rerangka teori legitimasi. Hasil penelitian menemukan bahwa Bank BSI menerapkan strategi gaining untuk memperkuat posisi di pasar perbankan syariah dan maintaining legitimasi yang diperoleh dari masa lampau (protect past accomplishment) dalam pelaporan keberlanjutan. Hasil ini sejalan dengan teori legitimasi Suchman (1995). Selain upaya gaining, upaya maintaining legitimasi BSI juga terlihat dalam peningkatan jumlah pelaporan keberlanjutan. Namun, pertambahan tersebut tidak signifikan karena terdapat beberapa indikator GRI yang baru efektif diberlakukan pada pelaporan keberlanjutan tahun 2021. Sebagian besar pengungkapan indikator GRI merupakan kontinuitas dari Bank Himbara Syariah sebelum merger.
Analisis Adopsi Continuous Auditing pada Fungsi Audit Intern di Lembaga Negara XYZ Rahayu, Sri; Prasetya, Machmudin Eka
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2060

Abstract

This research is motivated by the challenges faced by the Internal Audit Function (IAF) at XYZ Government Institution in the midst of the rapid development of technology and financial transactions that have been fully digitized using the Enterprise Resource Planning / Human Resources Information System. In order to utilize financial transaction data and technology, IAF carries out digital transformation by adopting continuous auditing and developing the Pemantauan Off Site Risiko Operasional (PERISAI) application as a continuous auditing implementation tool. The purpose of this study is to analyze the suitability of the steps taken by the IAF at XYZ Government Institution in adopting continuous auditing based on the Global Technology Audit Guide (GTAG) 3: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance (2nd edition), analyzing the success of the PERISAI application based on the user's perspective using the DeLone and McLean Information System Success Model. This research uses a case study research strategy with an exploratory study method. The data collection methods used were semi-structured interviews consisting of open and closed ended questions, documentation, and observation. The results of this study indicate that the steps taken by FAI to implement continuous auditing are not fully in accordance with the key steps for implementing continuous auditing in GTAG 3 (2nd edition), while the PERISAI application is considered successful by FAI internal auditors even though there are still some things that must be improved from the aspects of people, process, and technology used.
Pengaruh Risiko terhadap Pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM) Aziz, Alfida; Pangestuti, Dewi Cahyani; Hidayati, Siti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2062

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy by supporting local economic growth and creating job opportunities. However, MSMEs are also confronted with various risks that can impact the sustainability of their businesses. This research aims to investigate and provide a comprehensive understanding of the influence of operational risk, interest rate risk, liquidity risk, and marketing risk on the growth of MSMEs in Daroyon, Cileles, Lebak, Banten. Given the background of MSMEs with limited capital and often facing business risks, this research emphasizes the importance of risk management to minimize losses. Most MSMEs in Daroyon engage in retail businesses, but they must compete with large stores and supermarkets, resulting in a decline in revenue. Despite the creative steps taken by small shop owners to retain customers, this risk highlights the need for adaptive and flexible risk management strategies. The study employs the Partial Least Square (PLS) method to analyze data. The findings reveal that operational risk, interest rate risk, liquidity risk, and marketing risk significantly influence the growth of MSMEs in Daroyon. These findings offer a profound understanding of the factors affecting MSMEs in Daroyon and can serve as a foundation for developing more effective risk mitigation strategies to support MSME growth in dynamic business conditions. The findings are also expected to serve as a foundation for stakeholders, the government, and local business practitioners to develop policies and risk management practices that are more adaptive and flexible.
Pengaruh Tingkat Kesehatan Bank Terhadap Firm Value Dengan CSR Expenditure Sebagai Variabel Moderasi Bijak, Abdillah; Soemantri, Roebiandini; Soenaria, Syaiful Rahman
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2063

Abstract

This research investigates the influence of various financial variables on Bank Health Level on Company Value (PBV) with CSR Expenditure as a moderating variable in the context of the banking industry in Indonesia. The research method used in this research is descriptive and verification research, while the sampling technique used is non-probability sampling with a purposive sampling method, the sample for this research is 26 companies. This research identifies Non-Performing Loans (NPL) and Return on Assets (ROA) as factors that influence Price to Book Value (PBV). Then CSR Expenditure can moderate the Non-Performing Loan (NPL), Loan Deposit Ratio (LDR), and Good Corporate Government (GCG) variables on price-to-book value (PBV). Simultaneously, the results of the F test show that collectively these variables have a significant effect on Price to Book Value (PBV), and CSR Expenditure is an important factor that contributes positively to Price to Book Value (PBV), which can be concluded that CSR policy is very capable strengthening company performance in increasing stakeholder perception and trust which is reflected in increasing company value.
Pengaruh Implementasi E-Procurement Terhadap Fraud Pengadaan Barang Dan Jasa Dalam Mewujudkan Good Governance Mu’ah, Mu’ah; Masram, Masram; Amalia, Wiwik; Sayyid, Mokhtar; Mas’adah, Mas’adah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2065

Abstract

Public procurement of goods and services is an important part of good governance. In the procurement of goods and services, a common problem that arises in the flow of globalization and the democratization process of procurement of goods and services is inefficiency, meaning that the procurement of goods and services so far has not produced competitive prices. This study aims to test and analyze the Implementation of E-Procurement on the procurement of goods and services in realizing Good Governance (Lamongan Regency Government Study). The research was conducted at the Lamongan Regency Government. The research population used primary data sources totaling 889 people and the sample results in this study were determined using the Slovin formula, so that in this study 276 samples were obtained. The data collection method used is the questionnaire method, literature study and observation with data analysis techniques using SPSS 24.0 software using validity test, reliability test, classical assumption test, simple regression test, path analysis test, and sobel test. The overall research results show that the independent variables in this study can provide an influence on the dependent variable of research with the results showing that E-Procurement can affect fraud, E-Procurement can affect good governance, and Fraud can affect good governance, but the results of testing the mediating variable Fraud is not able to mediate the relationship between E-Procurement to good governance. The implication of this research is advice to the Lamongan Regency government to provide guidance and training to its human resources because there is still a lack of skilled personnel who are able to operate the E-Procurement system. This makes good governance practices not run well.

Page 105 of 151 | Total Record : 1502

 103   104   105   106   107 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2026): Article Research January 2026 Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025 Vol. 9 No. 3 (2025): Research Articles July 2025 Vol. 9 No. 2 (2025): Artikel Riset April 2025 Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 Vol. 8 No. 4 (2024): Artikel Research Oktober 2024 Vol. 8 No. 3 (2024): Artikel Research July 2024 Vol. 8 No. 2 (2024): Artikel Research April 2024 Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 Vol. 7 No. 1 (2023): Forthcoming (IN PRESS) | Article Research Volume 7 Issue 1, Januari 2023 Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021 Vol. 5 No. 1 (2021): Article Research Februari 2021 Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020 Vol. 4 No. 2 (2020): Article Research Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018 Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018 Vol. 1 No. 2 (2017): Owner Volume 1 Nomor 2 Agustus 2017 Vol. 1 No. 1 (2017): Owner Volume 1 Nomor 1 Februari 2017 More Issue