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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
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Pengaruh Penerapan E-Billing dan E-Filling Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Perpajakan Sebagai Variabel Moderating Hanum, Zulia; Muhammad Ikhwan Mulyawan
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.v8i2.2066

Abstract

The general aim of this research is to understand the impact of implementing E-Billing and E-Filing systems on taxpayer compliance, with taxation understanding as a moderating variable, among individual taxpayers. The study involves a sample of 217.725 individuals, with 100 taxpayers selected as participants from the tax object population. The research methodology employed is an Associative approach, focusing on exploring relationships or influences among variables. Data collection is conducted through questionnaires, consisting of written questions presented to respondents to measure their attitudes, opinions, and perceptions regarding social phenomena. Data analysis is including tests for data quality, classical assumption tests, multiple linear regression, and model feasibility tests involving 100 individual taxpayers. The results of this study indicate that the E-Billing system does not have a significant impact on taxpayer compliance, with a significance value of 0.002 < 0.05 and a t-value of 1.159 < 1.984. Conversely, the E-Filing system significantly influences taxpayer compliance, with a significance value of 0.000 < 0.05 and a t-value of 5.316 > 1.984. Collectively, the implementation of the E-Billing and E-Filing systems has a significant impact on taxpayer compliance, with a significance value of 0.000 < 0.05 and an F-value of 20.714 > 3.09. Respondents' perceptions regarding the taxation understanding variable strengthen the relationship between the implementation of the E-Billing and E-Filing systems and taxpayer compliance.
Pengaruh Rasio Keuangan Terhadap Harga Saham Primasatya, Rieswandha Dio; Arliana, Agatha
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.v8i2.2067

Abstract

This research aims to examine the impact of financial ratios such as Fixed Asset Turn Over, Return On Asset, Current Ratio, Total Asset Turnover, and Debt To Equity Ratio on stock prices of manufacturing companies in the consumer goods sector in Indonesia. The sample was selected from companies listed on the IDX for five consecutive years during the period 2015-2020, with consistent annual financial reports, and listed in the LQ45 during the 2020 period. The research findings indicate that Fixed Asset Turn Over has a significant negative relationship with stock prices, Return On Asset has a significant positive relationship with stock prices, Current Ratio shows a negative but not significant relationship with stock prices, Total Asset Turnover has a positive but not significant relationship with stock prices, and Debt To Equity Ratio has a negative and not significant relationship with stock prices. Subsequent research may consider other factors that influence stock prices and assess their impact on the variables under investigation
Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Alokasi Belanja Modal Rahmadini, Dita; Indriani, Rini; Febriana, Nucke
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.v8i3.2069

Abstract

This study was conducted in western Indonesian cities during 2020-2022. This study aims to determine how the influence of local government financial performance on capital expenditure in western Indonesian cities both simultaneously and partially as seen from the fiscal decentralization ratio, effectiveness ratio, and efficiency ratio. This study uses a quantitative and descriptive analysis approach. The population of this study was 64 in western Indonesian cities using nonprobability sampling technique, so the sample included 192 financial statements from 3 years of observations. As well as technical documentation collects data through the regional government director’s balance sheet website. The analytical method in this study is panel data regression. The results testing with panel data regression using the Fixed Effect Model (FEM) show that financial performance simultaneously influences capital expenditure in western Indonesian cities during 2020-2022. Figure F > F table result obtained (2.853526 > 2,65), significance (0,000000 < 0,05). From the partial test results fiscal decentralization ratio has an negative effect and significance on capital expenditure allocation, effectiveness ratio has an positive effect and significance on capital expenditure allocation, and efficiency ratio has an positive effect and significance on capital expenditure Allocation in western Indonesian cities during 2020-2022.
Pengaruh Persepsi Pelaku Usaha Mikro Kecil dan Menengah Tentang Penyusunan Laporan Keuangan UMKM Berdasarkan SAK – EMKM Terhadap Penggunaan Informasi akuntansi perpajakan (Studi Kasus Pelaku UMKM di Desa Perkebunan Ramunia) Putri, Wan Hafizah Ainun Syah; Hafsah, Hafsah
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.v8i2.2072

Abstract

The purpose of this research is to determine whether the Perception of Micro, Small, and Medium Enterprises (MSMEs) Regarding the Preparation of Financial Statements for MSMEs Based on SAK-EMKM Has an Influence on the Use of Tax Accounting Information. The research approach used by the researcher is associative quantitative research. The population in this study consists of 100 Micro, Small, and Medium Enterprise operators in the Ramunia Plantation Village. Meanwhile, the sample used in this study is 99 micro, small, and medium enterprise operators. The sampling technique used in the research is random sampling. The results of the research based on the regression equation above can analyze the influence of each independent variable on the use of accounting information, namely: the constant figure of 13.320 states that if the independent variable, namely the Perception of Micro, Small, and Medium Enterprises, is in a constant or unchanged state, then the Use of Accounting Information (Y) is 13.320. Based on the research, it can be concluded that the hypothesis testing partially for each independent variable against the dependent variable is as follows: The significance value for the Perception of Micro, Small, and Medium Enterprises is 0.872. This value is smaller than the significance level = 0.05. Based on the criteria above, the value of 0.872 > 0.05, so H0 is accepted and Ha is rejected, meaning that the Perception of Micro, Small, and Medium Enterprises does not affect the use of tax accounting information. This lack of influence is caused by the inability to recognize and interpret understanding of tax accounting information properly, the uncertainty of laws and taxes that often change, and the non-compliance of tax information.
Evaluasi Penerapan Manajemen Risiko dalam Kesiapan IPO: Studi pada PT XYZ Radityo, Stefanus Try
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.v8i3.2073

Abstract

Penelitian ini berfokus pada konteks persiapan Initial Public Offering (IPO) pada PT XYZ, yang telah merencanakan untuk mengadopsi ISO 31000 sebagai dasar kerangka kerja manajemen risiko mereka. Namun, perusahaan belum menerapkan manajemen risiko secara optimal untuk menghadapi risiko yang dimiliki hingga saat penelitian ini ditulis. Sehingga, perusahaan menghadapi tantangan dari perubahan lingkungan bisnis yang terus berkembang, menciptakan potensi risiko yang berubah cepat dan dapat menghambat efektivitas kebijakan. Penelitian ini dimaksudkan untuk memberikan sumbangan dalam mengisi celah pembahasan terkait topik teori probabilitas dan membahas penerapan manajemen risiko pada industri jasa layanan streaming video yang sedang mempersiapkan diri untuk IPO. Strategi penelitian yang digunakan yaitu studi kasus dengan pendekatan kualitatif dan single unit of analysis yaitu PT XYZ. Instrumen penelitian dalam proses pengumpulan data dilakukan melalui wawancara semi-terstruktur dibantu dengan daftar periksa (checklist). Hasil analisis menunjukkan adanya risiko bisnis, risiko keuangan, risiko operasional, risiko hukum, dan risiko reputasi. Perusahaan perlu mengambil tindakan mitigasi yang sesuai untuk mengatasi risiko-risiko ini. Pentingnya persiapan pelaporan risiko yang akurat dan tepat waktu ditekankan, serta perlunya penilaian risiko yang berkelanjutan untuk mengidentifikasi risiko-risiko baru. Penelitian ini juga menunjukkan perlunya perusahaan meningkatkan kesiapan dalam pelaporan risiko, termasuk sistem informasi dan teknologi yang mendukungnya. Dengan demikian, penelitian ini memberikan wawasan tentang peran vital manajemen risiko dalam konteks persiapan IPO dan cara-cara untuk memitigasi risiko yang mungkin timbul
Evaluasi Implementasi Pengawasan Berbasis Kewilayahan: Studi Kasus KPP Pratama X Satyanugraha, Muhammad Ridho; Abbas, Yulianti
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.v8i2.2074

Abstract

Regional-based supervision is a new policy implemented by the Directorate General of Taxes in 2020 and revised in 2022. This study aims to evaluate factors related to the implementation of regional-based supervision, which are top management support, regulations, regional account representatives, taxpayers, and information systems. The factors are further divided into thirteen indicators. Previous studies on regional-based supervision and/or tax supervision in general mostly focused on the influence of tax supervision activities on taxpayer compliance or tax revenues. This study differs from previous study because it seeks an in-depth understanding of the implementation of supporting factors in regional-based supervision via an in-depth case study. The interviews involved the office head, the supervision section head, regional account representative, tax consultant, and taxpayers. The results of the study indicate a weakness in the implementation of regional-based supervision related to regulation, both in terms of the availability of regulation that regulate interactions among the parties involved and the clarity in the field of taxation. Additionally, the available budget and the number of account representative personnel still need to be improved.
Optimalisasi Tarif Layanan dengan Memperbaiki dan Meningkatkan Kualitas Pelayanan di Loka Litbangkes Pangandaran Anjani, Yani
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.v8i2.2077

Abstract

In Indonesia, non-tax revenue is the second-largest source of state revenue, following tax revenue, and is expected to continue to increase in the future. To optimize non-tax revenue, tariffs are set, but using conventional However, if the tariff is set based on conventional methods, it can have a distorting effect. This study utilizes an activity-based costing system to establish service tariffs and assess quality at the Unit of Health Research and Development Pangandaran. An observational approach is employed, examining both primary and secondary data from a sample of 30 participants engaged in scientific tourism services and research collaboration. Technical terms are defined upon first use, and the language is objective, clear, and free of grammatical errors, following conventional formatting and citation guidelines. Non-probability sampling with a convenience approach was used. The data was evaluated using the activity-based costing system, servqual, and importance-performance analysis methods. The study conducted an importance-performance analysis of parameters related to cost and services with the goal of preserving the quality of service while avoiding high tariffs for users. Both rates were measured against the development efforts. The results showed that the scientific tourism rate yielded a cost of IDR5.884 and the research collaboration rate yielded a cost of IDR75.635, indicating a cost savings. Service quality attributes requiring improvement are responsiveness and assurance. Additionally, tangible elements and assurance must be aligned with tariff adjustments. This study offers valuable insights into setting non-tax state revenue tariffs in government work environments by emphasizing the quality of current services
Eksplorasi Tren Penelitian Cloud Accounting melalui Analisis Bibliometrik Mahardhika, Arya Samudra; Herwiyanti, Eliada; Lestari, Puji; Praptapa, Agung; Setyorini, Christina Tri; Suyono, Eko; Restianto, Yanuar Eko
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.v8i3.2081

Abstract

This research aims to understand the mapping and development of studies on cloud accounting by examining various articles from journals and proceedings. The method used in this research is qualitative with bibliometric analysis using R Studio and Biblioshiny. The data used consists of 100 articles published between 1994-2022, extracted from the Scopus database. The results indicate that the research cluster on this topic is very broad, but there are two relatively large clusters related to big data and cloud computing. There is a diverse distribution of author countries, with China being the most active in publishing articles, followed by Jordan, Turkey, the United States, and Bangladesh. Although this research provides valuable insights into the trends in cloud accounting research, limitations in data and methodology should be considered. However, overall, this study provides a comprehensive view of the development of cloud accounting research over the studied period.
Green Intellectual Capital, MFCA Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan Himmah, Elok Faiqoh; Putri, Anike; Cristiani, Ester
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.v8i2.2082

Abstract

This research aims to examine the effect of implementing green relational intellectual, green structural capital, green human capital, material flow cost accounting on company performance using return on assets as an indicator. The population in this study are energy sector companies listed on the Indonesia Stock Exchange 2019-2023, using purposive sampling techniques, so the samples used are energy sector companies that are consistent in publishing financial reports and paying attention to their green intellectual capital. The total samples used in the research were 125 research samples. The method used in the research is multiple linear regression analysis test. Based on the results of the analysis, it shows that there is a significant influence of green intellectual capital on company performance. For the material flow cost accounting variable, it also has a significant influence on company performance. Apart from that, simultaneously green intellectual capital which consists of green relational intellectual, green structural intellectual, green human intellectual, and material flow cost accounting also has a significant influence on company performance. In signaling theory, it is said that investors are very interested in investing in the energy sector with investors' main assessment being the implementation of factors that support environmental sustainability. This is because the energy sector is a company that has quite a high emission impact on the environment, even though it provides quite large profits when investing in this sector.
Pengaruh Profitabilitas, Solvabilitas, Umur Perusahaan, Fee Audit, dan Ukuran KAP Terhadap Audit Delay Febriana, Devi; Wijaya, Rico; Jumaili, Salman
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.v8i3.2085

Abstract

This study aims to empirically prove the influence of profitability, solvency, company age, audit fees and size of the public accounting firm on audit delay. This research is quantitative research using secondary data obtained from company annual reports. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples used in this research was 135 data. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that simultaneously the variables profitability, solvency, company age, audit fees and the size of the public accounting firm influence the audit. while partially the solvency variable has a significant effect on audit delay, while the variables profitability, company age, audit fees and KAP size partially have no effect on audit delay.

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