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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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The Effect Of Economic Growth, Local Original Income And Equalization Fund On Capital Expenditure (Study On District/City Local Governments In Indonesia) Tarmidi, Didi; Hendiarto, R. Susanto; Paramudhita, Radea Respati; Putra, Ivan Gumilar Sambas
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.v8i3.2086

Abstract

Capital expenditure is a budget expenditure for the acquisition of fixed assets and other assets that benefit more than one accounting period, including expenditures for maintenance costs that maintain or increase useful life, and increase capacity and asset quality. This study aims to examine the effect of Economic Growth, Local Original Revenue, and Balancing Funds on Capital Expenditure in District/City Regional Governments in Indonesia in 2022 both partially and simultaneously. This research uses quantitative methods, using secondary data obtained through the website of the Directorate General of Financial Balance and the website of the Central Statistics Agency. The sampling technique uses the purposive sampling method with a total sample of 218 District/City Regional Governments in Indonesia in 2022. The data analysis method in this study used multiple linear regression analysis. The results of the study show that the variables of Economic Growth, Regional Original Income, and Balancing Funds simultaneously affect Capital Expenditure. Partially, Economic Growth does not affect Capital Expenditure, while Regional Original Revenue and Balancing Fund affect Capital Expenditure.
The Influence Of Green Marketing On The Formation Of Green Brand Awareness Of Oriflame Brand In Jakarta City Putri, Indriana Bella; Widodo, Arry
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.v8i3.2087

Abstract

Oriflame uses a green marketing strategy to attract customers and keep them coming back for more.The manufacturing process for Oriflame's other product is known as the ringing process.The purpose of this article is to provide insight into Oriflame's efforts to promote green marketing and brand awareness.This article was written to find out how green marketing can increase Oriflame's brand awareness in Kota Jakarta.A deskriptif method was used in conjunction with a quantitative method that was used to collect responses from 100 Oriflame customers in Kota Jakarta Barat.Non-probability sampling and purposeful sampling are two types of sampling techniques.The SPSS 25 for Windows software was used to analyze the data in this study.The analysis of the deskriptif for the variable green marketing category was found to be superior by 88%, and the variable green brand awareness category was found to be superior by 87%.Green marketing has a positive and significant impact on green brand awareness, with a gain of 31,8 percent and a loss of 68,2 percent due to unidentified factors.
Influence of Store Atmosphere and Price on Costumer Loyality (Study at Diantara Kopi Coffee Shop in Bandung) Hendiarto, R Susanto; Laksana, Rinda Febrianti; Alhafizh, Fikri
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.v8i3.2088

Abstract

Observing the last year, many coffee shops scattered across Bandung have experienced a significant increase in the number of coffee shops. There are many kinds of coffee shops in the Bandung area, ranging from manual brew coffee shops to those that serve iced coffee milk which is now the best seller along with a variety of other foods. Given the many facilities and infrastructure that coffee shops now provide, some people use them for various activities, including hangouts or just sessions with new friends, family or co-workers. This research tries to determine the store atmosphere and prices on customer loyalty. This research methodology uses an explanatory design by way of observation, surveys, and interviews. all kinds of data collection techniques. Validity test, reliability test, traditional assumption test, normality test, and multicollinearity test were used in data analysis. Multiple linear regression model for regression analysis. The research findings indicate that store atmosphere and prices can have an impact on Coffee customer loyalty both partially and simultaneously.
Evaluasi Penerapan Batasan Omset Tertentu Tidak Dikenakan PPh Final (Studi Kasus KPP Pasar Rebo) Sibarani, Yolla Angela Rulianty; Rosid, Arifin
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.v8i2.2089

Abstract

UMKM memiliki peran yang besar bagi perekonomian Indonesia, namun fakta tersebut tidak sesuai dengan kontribusi pajaknya. Penerimaan pajak yang rendah dari sektor UMKM tersebut menggambarkan kepatuhan perpajakan yang juga rendah. Penelitian ini bertujuan untuk melakukan evaluasi terhadap kebijakan batasan sebesar Rp 500 Juta tidak dikenakan Pajak Penghasilan Final untuk WP OP UMKM yang diatur dalam PP Nomor 55 Tahun 2022. Evaluasi dilakukan menggunakan kriteria yang diterbitkan oleh OECD (2021) yaitu relevansi, efektivitas, dampak dan koherensi. Penelitian ini menggunakan metode studi kasus jenis evaluasi dengan pendekatan kualitatif deskriptif. Objek studi kasus adalah KPP Pratama Jakarta Pasar Rebo yang memiliki jumlah Wajib Pajak UMKM terbanyak di wilayah Jakarta Timur. Pada penelitian ini digunakan teknik pengumpulan data berupa data sekunder, studi pustaka dan data primer. Data sekunder yang digunakan yaitu tingkat kepatuhan Wajib Pajak UMKM KPP Pratama Pasar Rebo dalam 5 (lima) tahun terakhir yang diperoleh dari Direktorat Jenderal Pajak. Data primer adalah hasil wawancara mendalam kepada beberapa pihak yang berhubungan langsung dengan penerapan kebijakan tersebut, yaitu Wajib Pajak dan pemerintah. Dasar pemilihan narasumber adalah purposive sampling dan wawancara dilakukan dengan cara semi-terstruktur. Hasil penelitian menunjukkan bahwa kebijakan batasan Rp 500 Juta tepat untuk kondisi UMKM saat ini karena memberikan kemudahan dan keadilan bagi Wajib Pajak Orang Pribadi UMKM. Selain itu kebijakan tersebut menghasilkan dampak berupa peningkatan kepatuhan perpajakan. Kebijakan batasan Rp 500 Juta selaras dengan kebijakan perpajakan lainnya.
Analisis Trade-Off Theory dan Pecking Order Theory Terhadap Struktur Modal Wagisuwari, Kadek Saptaria; Sitorus, MM, Dr. Palti MT
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.v8i3.2091

Abstract

people hence its liquidity. Through incentive given by the government, property sector in Indonesia is believed to have good performance. Incentives such as subvention for price and VAT are given and supposed to increase purchasing power. The reality is market intentions and incentives provided by the government still do not essentially guarantee a company’s sustainability. Therefore, this study is meant to identify variables that considered to be the most relevant theory in funding decisions of property and real estate companies in Indonesia. This study is descriptive quantitative research using purposive sampling method and utilise 70 observations data that would be processed by panel data regression analysis. It is founded that through trade-off theory, a business risk perspective is considered to have no effect in determining the capital structure. Other perspectives from trade-off theory and pecking theory which are debt tax shield and financial deficit are considered to have positive effect, but firm age has negative effect on determining the capital structure. Through this research, company in property and real estate sector in Indonesia can be considered as a moderate risk taker because their capital structure will be increasing when having benefit from tax or facing financial deficit. They still consider the external factors and tend to fine with the risk and balancing the trade-off between the risk and the benefit of the source of fund
Pengaruh e-Procurement Terhadap Pencegahan Fraud Di Pemerintah Daerah Sumatera Selatan Safitri, Rika Henda; Kalsum, Umi; Usmayanti, Vivi; Arief HS, Rosihan
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.v8i3.2092

Abstract

This research aims to determine the effect of implementing e-procurement on fraud prevention in Regional Government. Research has been carried out in several regional agencies in South Sumatra Province. The research was conducted using the questionnaire distribution method. The variables in this research are the e-procurement stages, namely planning, committee formation, prequalification, tender document preparation, bid evaluation, announcement, objection. The results of the research state that the implementation of e-procurement has an effect on preventing procurement fraud in the Regency/City Region of South Sumatra. Then, from the results of this research, it was also concluded that of the seven stages of e-procurement, only four stages of e-procurement had an effect on fraud prevention (document preparation stage, offer evaluation stage, announcement stage, and rebuttal stage). Meanwhile, the other three stages (planning stage, committee formation stage, and prequalification stage) in e-procurement have no effect on fraud prevention.
Penentu Faktor Fundamental dan Belanja Modal Terhadap Harga Saham Perusahaan Fast Moving Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Putra, Rizky Dwi
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.v8i2.2094

Abstract

Each company is competing to advance its business in order to maximize profit from the business activities it engages in and to confront yearly competition. This study aims to investigate fundamental factors such as earning per share, return on asset, return on equity, book value per share, and capital expenditure on the stock prices of fast-moving consumer goods companies listed on the Indonesian Stock Exchange from 2017 to 2021. 99 samples of corporations listed on the Indonesian Stock Exchange are involved in the fast-moving consumer goods industry. The method of data analysis utilized in this investigation is multiple regression analysis. The results of this study is arning per share, return on asset, return on equity, book value per share, and capital expenditure have a significant impact on the stock prices simultaneously. Partially Earning per share, return on asset, return on equity, book value per share has a significant and positive effect on stockprice while capital expenditure has an insignificant effect. Implication of this study is company must always maintain and improve its financial and operational performance to maintain positive investor sentiment and capital market signals. Future research can employ objects from company listed on the Indonesian stock exchange with positive capital expenditure performance
Faktor Determinan Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi Anjani, Nadya Zalianti Puspa; Wahyuni, Sri; Setyadi, Edi Joko; Mudjiyanti, Rina
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.v8i2.2095

Abstract

This study aims to measure the effect of liquidity, company size and accounting conservatism on earnings quality with profitability as a moderating variable. This research data was collected through secondary data sources obtained through the website www.idx.co.id or the official website. The population taken was 77 companies operating in the food and beverage sector. During the 4 year observation period, namely 2018 to 2021, the total sample used was 120 companies in this sector. In analyzing the data, this research used descriptive statistical test techniques, classical assumption tests, multiple linear regression (MRA), and hypothesis testing using the SPSS application. The results of hypothesis testing prove that liquidity has a significant positive effect on earnings quality, while company size, accounting conservatism, and profitability do not have a significant effect on earnings quality. In the moderation test, profitability cannot moderate the effect of liquidity, company size and accounting conservatism on earnings quality.
Pengaruh Insentif, Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi Ristiyana, Rida; Atichasari, Anna Sofia; Indriani, Ridha
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.v8i2.2096

Abstract

This research aims to determine the effect of Incentives, Digitalization and Tax Volunteers on Taxpayer Compliance with Service Quality as a moderating variable. This type of research is quantitative where researchers use primary data with data collection techniques through questionnaires. The research population is Micro, Small and Medium Enterprises (MSMEs) who live in Tangerang City. The sampling technique used simple random sampling, with a total sample of 393 respondents. The data analysis method uses Partial Least Square (PLS) using SmartPLS 3.0 software. The results of this research simultaneously show that incentives, digitalization and tax volunteers have an effect on taxpayer compliance, then the research results partially show that incentives, tax volunteers and service quality have a positive and significant effect on taxpayer compliance, while digitalization has no effect on taxpayer compliance. Most MSMEs experience difficulties in implementing the digitalization system, even though facilities have been improved, there are still many people who do not utilize these facilities, because errors often occur in the tax digitalization system which makes taxpayers find it difficult to carry out digital-based administration systems and it can be said that access and the use of technology for registration, payment and reporting is still low. The MRA test results show that service quality is unable to moderate the influence of incentives, digitalization and tax volunteers on taxpayer compliance.
Pengaruh Popularitas Media Sosial Perusahaan Terhadap Asimetri Informasi pada Perusahaan LQ45 Liyanto, Liyanto; Ainun, Moh. Baqir
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.v8i3.2099

Abstract

Information asymmetry can have many negative impacts in the business world, such as moral hazard, monitoring costs, financial ineffectiveness, financial crises, company bankruptcy, and investment decision making errors by investors. Information asymmetry can be reduced by information transfer and communication. In the technological era, this information can be conveyed via digital platforms such as social media. Social media has recently become a company's main concern to support business performance. The important role of social media is not only felt in increasing market share but has been proven to help companies increase company value. The aim of this research is to prove the impact of social media popularity on information asymmetry in LQ45 companies in Indonesia. This research is important to conduct to obtain empirical evidence of the impact of social media popularity on company information asymmetry in Indonesia. So far, studies on the popularity of social media still occur in many developed countries and have not been carried out much in developing countries, including Indonesia. Using a sample of 99 company-years, the data was analyzed using multiple regression analysis. The research results show that company social media (Facebook, Instagram and Twitter) have an effect on information asymmetry, while YouTube has not been proven to have an effect on information asymmetry. This research contributes in several ways. First, this research adds scientific insight into the impact of social media on the business sector. Second, this research can be a reference for stakeholders, especially company managers, to consider managing social media optimally, especially to reduce information asymmetry

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